This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Deloitte comment letter on tentative agenda decision on hedging variability in cash flows due to real interest rate (IFRS 9)

Published on: 15 Feb 2021

We have commented on the IFRS Interpretations Committee's publication in the December 2020 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification on the application of hedge accounting requirements in IFRS 9 when the risk management objective is to ‘fix’ the cash flows in real terms.

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda. We have included in this letter some comments on the basis for reaching the conclusion in the decision.


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.