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Monday 21 April 2014

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IAS 39—Exposures Qualifying for Hedge Accounting


IAS 39—Exposures Qualifying for Hedge Accounting


The International Accounting Standards Board (IASB) published for public comment an exposure draft of proposed amendments to IAS 39 Financial Instruments: Recognition and Measurement . The amendments are intended to clarify what can be designated as a hedged item in a hedge accounting relationship.

The commenting period closed on 11 January 2008.

View all the comment letters.