The International Accounting Standards Board (IASB) has published a Request for Information as part of its post-implementation review of the hedge accounting requirements in IFRS 9 Financial Instruments and the hedge accounting disclosure requirements in IFRS 7 Financial Instruments: Disclosures.
The hedge accounting requirements in IFRS 9 and the hedge accounting disclosure requirements in IFRS 7 aim to improve information that companies provide about their hedge accounting activities to users of financial statements. IFRS 9 and the amendments to IFRS 7 became effective for annual periods beginning on or after 1 January 2018.
Post-implementation reviews are a vital part of the IASB’s due process. The IASB conducts a review a few years after a Standard has been implemented to assess its effects in practical application. This review will evaluate whether the hedge accounting requirements in IFRS 9 and the hedge accounting disclosure requirements in IFRS 7 are working as intended for users, companies, auditors and regulators.
The comment letter period is open until 26 January 2027.
Comment Letter