IAS 39 — Exposures qualifying for hedge accounting


Following a request from the (then) International Financial Reporting Interpretations Committee (IFRIC), the IASB decided to clarify the requirements of IAS 39 Financial Instruments: Recognition and Measurement in relation to exposures qualifying for hedge accounting and to provide additional guidance by specifying eligible risks and portions of cash flows.


Current status of the project

This project has been completed. The IASB issued Eligible Hedged Items (Amendment to IAS 39) on 30 July 2008.


Project milestones

6 September 2007 Exposure Draft published Comment deadline 11 January 2008
30 July 2008 Eligible Hedged Items (Amendment to IAS 39) issued Effective for annual periods beginning on or after 1 July 2009

Correction list for hyphenation

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