Deloitte comment letter on tentative agenda decision on IFRS 9 — Determining hedge effectiveness for net investment hedges

Published on: 19 Jan 2016

We have commented on the IFRS Interpretations Committee's publication in the November IFRIC Update of the tentative decision not to take onto the Committee's agenda a request for clarification on how hedge effectiveness should be determined when accounting for net investment hedges in accordance with IFRS 9.

We agree with the IFRS Interpretations Committee's decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

Download the full comment letter below.

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