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IFRS 9: Financial Instruments

IASB meeting summaries and observer notes

 IASB September 2010



Portfolio fair value hedge accounting for interest rate risk

The staff presented the Board with a summary of hedge accounting issues arising from portfolio fair value hedging fixed rate debt instruments for interest rate risk. The Board will continue their discussions on this topic at a future meeting and did not make any decisions.

Date: 9/16/2010