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Hedging the foreign exchange risk in a business combination

IFRS 3 Business Combinations: Hedging the foreign exchange risk in a business combination


 Issues considered but not included in annual improvements

IFRS 3 Business Combinations: Hedging the foreign exchange risk in a business combination

The IFRS Interpretations Committee received a request to clarify whether the gains or losses from hedging the foreign exchange risk in relation to the amount of the consideration paid in a business combination would result in an adjustment to the amount that is recognised for goodwill.

Project stages

Deliberations

Considered for Annual Improvements (rejected)