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Heads Up — FASB Invites Comments on IASB’s Hedge Accounting Proposals

Published on: 14 Feb 2011

This issue discusses the FASB’s recently issued discussion paper (DP), which seeks constituents’ feedback on the proposals in the IASB’s exposure draft on revising the hedge accounting requirements in IAS 39, Financial Instruments: Recognition and Measurement. The DP is part of the FASB’s ongoing project to improve and simplify the accounting requirements for financial instruments, including hedging activities, and its efforts to work toward convergence of global accounting standards.