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IASB finalises deliberations on hedge accounting

 09 May 2013

 In April 2013 the IASB finalised its deliberations on the forthcoming hedge accounting requirements, addressing:

  • scope and interaction with macro hedging activities;
  • compliance with due process; and
  • re-exposure and permission to draft.

Going forward, the staff will proceed to draft the Ballot Draft of the new version of IFRS 9, incorporating the final version of Chapter 6 Hedge Accounting.

For more information, please see the April 2013 IASB Update.