Comment deadline for the Discussion Paper on macro hedging
The IASB published the discussion paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging for public comment on 17 April 2014.
The discussion paper puts forward a 'revaluation approach', which is a simple concept of adjusting the measurement of the portfolio of exposures for changes in the hedged risk.
Comments are due by 17 October 2014.