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.


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