Podcasts on hedge accounting and leasing models
07 July 2010
IASB staff have posted several short podcasts on the leasing project and the hedging phase of the project to replace IAS 39 Financial Instruments: Recognition and Measurement. These podcasts are the first in a series about the models being developed by the IASB.
The first hedge accounting podcasts provide an overview of the approach to phase III of the IAS 39 replacement project, the eligibility of derivatives as hedged items and background information on net positions in a hedging relationship. The first two lease podcasts provide an overview of the proposed approach to accounting for leases, and additional detail on the proposed lessee accounting.
The podcasts are available free of charge by registering on the IASB financial reporting channel on iTunes or via RSS feed. You can also listen to the podcasts on the IASB webpage. Click here for more information.