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Friday 28 November 2014

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IASB meeting summaries and observer notes


 IASB February 2012


 

 

As part of the deliberations on macro hedge accounting the Board discussed an overview of accounting alternatives, reflecting its discussions to date. The focus was on the valuation of the risk position as well as the accounting mechanics of a net portfolio valuation approach. No decisions were made.

Date: 3/1/2012