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IASB publishes Discussion Paper on macro hedging

  • IFRS - IASB Image

Apr 17, 2014

The International Accounting Standards Board has published a Discussion Paper relevant to companies that hedge risks on dynamic portfolios of exposures using derivatives.

Although the paper focuses on the example of portfolio interest rate hedging by banks, the concepts discussed can apply to any entity that hedges on a dynamic portfolio basis for any risks. Comments are due October 17, 2014.
Review on the IASB's website:

 

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