Deloitte IFRS podcast – IASB's draft IFRS on general hedge accounting
On 7 September 2012, the IASB published a draft of the forthcoming IFRS on general hedge accounting to be included in IFRS 9 Financial Instruments. It follows the exposure draft on hedge accounting issued in December 2010 and is expected to be the last stage before the proposals are finalised.
In this podcast, Andrew Spooner, lead global IFRS financial instruments partner, and Kush Patel, director in the UK IFRS Centre of Excellence, discuss the changes introduced in this draft and how they compare to the previous exposure draft as well as provide insight into the likely effect they will have in practice.
Click to access the podcast.