Global Standards for the world economy

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IFRS 9: Financial Instruments

IASB meeting summaries and observer notes

 IASB April 2011



Macro hedge accounting

At this meeting of the IASB, following an analysis of risk management of items with optionality on the basis of expected behaviour at a portfolio level, a preliminary overview of topics and a timetable for the macro hedge accounting project as a whole was discussed.

Date: 4/14/2011