IAS 21 — Hedging a net investment
This International Financial Reporting Interpretations Committee (IFRIC) project considered how to account for a hedge in a 'net investment hedge in a foreign operation' in a group's consolidated financial statements.
Current status of the project
This project has been completed. IFRIC 16 Hedges of a New Investment in a Foreign Operation was issued on 3 July 2008.
|19 July 2007||IFRIC Draft Interpretation D22 Hedges of a Net Investment in a Foreign Operation published||Comment deadline 19 October 2007|
|3 July 2008||IFRIC 16 Hedges of a New Investment in a Foreign Operation issued||Effective for annual periods beginning on or after 1 October 2008|