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Decisions on hedge accounting

  • 2013apr Image

25 Apr 2013

Deloitte observers at the IASB meeting currently held in London report that the IASB has just voted on the way forward in the hedge accounting project.

The IASB decided with a majority of ten to six votes (official notification outstanding) to follow the model suggested by EFRAG in its letter dated 22 March 2013 (an option of either following the current hedge accounting requirements until the project on macro hedge accounting has been completed or of applying IFRS 9). Furthermore, the IASB decided (12 – 4) that a re-exposure will not be necessary.

More detailed information will be available soon in the IAS Plus meeting notes covering the current meeting.

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