'Eligible hedged items' endorsed in the EU
16 Sep 2009
The European Union has endorsed the amendment to IAS 39 Financial Instruments: Recognition and Measurement titled Eligible Hedged Items for use in the European Union.
Click for Commission Regulation No 839/2009 of 15 September 2009 as published in the Official Journal (PDF 820k). EFRAG has updated their Endorsement Status Report (PDF 119k) to reflect this endorsement.
Click for IAS 39 summary page.
