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The International Accounting Standards Board (IASB) decided in December 2025 to start a post-implementation review of the hedge accounting requirements in IFRS 9 Financial Instruments in the first quarter of 2026.

IASB® Update July 2026

The IASB met on 21 July 2026:

  • to discuss feedback gathered in the first phase of the Post-implementation Review of IFRS 9 Financial Instruments—Hedge Accounting;
  • to discuss a review of academic literature relevant to the Post-implementation Review; and
  • to decide what questions should be included in a request for information for public consultation.

Feedback analysis and review of academic literature (Agenda Papers 26A–26B)

The IASB tentatively decided to include separate questions in the request for information about the hedge accounting requirements in IFRS 9 and related disclosure requirements in IFRS 7 Financial Instruments: Disclosures to assess whether:

  1. those requirements are meeting their objectives;
  2. the benefits to users of the information arising from applying those requirements are as expected; and
  3. the costs of applying those requirements, and auditing and enforcing their application, are as expected.

All 12 IASB members agreed with this decision.

Next milestone

Request for Information