Downloadable podcasts on hedge accounting and leasing models

  • News default Image

07 Jul, 2010

IASB staff have posted several short podcasts on the leasing project and the hedging phase of the project to replace IAS 39 Financial Instruments: Recognition and Measurement.

These podcasts are the first in a series about the models being developed by the IASB.
  • The first hedge accounting podcasts provide an overview of the approach to phase III of the IAS 39 replacement project, the eligibility of derivatives as hedged items and background information on net positions in a hedging relationship.
  • The first two lease podcasts provide an overview of the proposed approach to accounting for leases, and additional detail on the proposed lessee accounting.
These short podcasts can be downloaded free of charge in MP3 format via the IASB Website or through iTunes (subscribe to the IASB financial reporting channel). IAS Plus Resources: Hedge Accounting Project Page, Leases Project Page.


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.