This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.