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Friday 29 August 2014

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Financial Instruments

Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging


 Financial Instruments: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging

The objective of this project is to develop an approach to better reflect entities’ dynamic risk management activities in their financial statements and to enhance the usefulness of the financial information to help users of financial statements to better understand such activities. Operational feasibility has also been one of the considerations that has been evaluated when exploring an accounting approach for dynamic risk management.

 

Board deliberations

Issued documents

Stage 1: completed Q2 2012