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Thursday 31 July 2014

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Due Process documentation and DPOC correspondence

Due Process documentation and DPOC correspondence


 

Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9)


Due Process documentation for the Novation of OTC derivates and continued designation for hedge accounting (proposed amendments to IAS 39 and IFRS 9) project.

2013

 

February 2013 Staff memo to DPOC: Novation of Derivatives and continuation of hedge accounting (Exposure Draft for proposed amendments to IAS 39 Financial Instruments: Classification and Measurement and IFRS 9 Financial Instruments) [PDF]
February 2013 Staff memo to DPOC: Request for short comment period for exposure draft [PDF]

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