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IAS 21 — Hedging a net investment


This International Financial Reporting Interpretations Committee (IFRIC) project considered how to account for a hedge in a 'net investment hedge in a foreign operation' in a group's consolidated financial statements.


Current status of the project

This project has been completed. IFRIC 16 Hedges of a New Investment in a Foreign Operation was issued on 3 July 2008.


Project milestones

19 July 2007 IFRIC Draft Interpretation D22 Hedges of a Net Investment in a Foreign Operation published Comment deadline 19 October 2007
3 July 2008 IFRIC 16 Hedges of a New Investment in a Foreign Operation issued Effective for annual periods beginning on or after 1 October 2008

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.