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Deloitte comment letter on IASB DP 2014/1 "Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging"

Published on: Oct 20, 2014

Deloitte responded to the International Accounting Standards Board’s Discussion Paper DP 2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging.

We do not support the Portfolio Revaluation Approach (PRA) detailed in the discussion paper and believe additional outreach should be conducted to determine whether a PRA is applicable to non-financial entities.

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