This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version. Please upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

A Closer Look — More opportunities to hedge account non-financial items

Published on: 28 Sep 2012

This document highlights the practical effect of some of the new proposals to the current IAS 39 hedge accounting requirements, providing a series of contrasting examples on:

  • Cash flow hedge of a diesel price risk (a contractually specified risk component)
  • Cash flow hedge of risk components of jet fuel (non-contractually specified risk components)

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.