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Financial Instruments - Subsequent Issues - AcSOC

Date recorded:

At the AcSOC meeting on October 20-21, 2016, the PSAB Chair advised that many stakeholders have commented on the measurement of derivative instruments at fair value contained in the existing financial instruments standard. In addition, stakeholders have identified application challenges, suggesting that a hedge accounting model could resolve these issues. PSAB has requested the staff to present a work plan to include a hedge accounting option in the standard.

Review the meeting summary on the AcSOC's Web site.

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