Welcome to the website of the IFRS Foundation and the IASB

Sunday 23 November 2014

Banner graphic

IASB meeting summaries and observer notes


 IASB September 2011


 

 

As part of its deliberations of macro hedge accounting the IASB discussed a common interest rate risk management concept based on outreach with banks as well as on the results of an education session on 1 June 2011. The Board also discussed conceptual differences between that risk management approach and current hedge accounting requirements and alternatives for an accounting solution that addresses the conceptual differences between risk management and current hedge accounting requirements. No decisions were made

Date: 9/20/2011