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Friday 24 May 2013

ProjectsWork plan for IFRSsFinancial Instruments (replacement of IAS 39)Phase III - Macro hedge accountingBoard discussion and papers

Phase III - Macro hedge accounting

Board discussion and papers

Stage 2: Current stage

Date Ref. TitleRecordingUpdate

December 2012

4

Accounting for Macro Hedging: Risks other than interest rate

October 2012

4

4A

4B

Credit risk and floating leg considerations

Treatment of unrecognised items: loan commitments and pipeline trades

September 2012

4

4A

4B

Internal derivatives: role for external accounting?

Risk Limits: ineffectiveness versus unhedged position

July 2012

Cover sheet

4

Multi-dimensional risk management objectives (Step 7)