Dynamic Risk Management - IASB
Date recorded:
At its meeting on November 14, 2017, the IASB discussed the objectives of the model and whether it should follow: (i) cash flow hedge mechanics; or (ii) fair value hedge mechanics. The Board tentatively agreed that the staff should focus on further developing a model based on cash flow hedge mechanics. The staff will present a project plan at the next Board meeting.
Review the IASB Update and podcast on the IASB's Web site.
