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 (http://www2.deloitte.com/ca/en/legal/cookies.html) 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.

IFRS in Focus — IASB issues exposure draft on hedge accounting

Published on: Dec 21, 2010

On December 9, 2010, the International Accounting Standards Board published ED/2010/13 Hedge Accounting. The proposals in the ED would allow an entity to mitigate recognition and measurement differences between hedging instruments (e.g. derivatives) and hedge items (e.g. forecast sales) when certain requirements are fulfilled and include many changes to the current requirement, with the aim of better reflecting risk management activities in the financial statements.

Download

Related Topics

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.