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Financial instruments — Hedge accounting

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Need to Know — IFRS 9: Financial Instruments — high level summary
21 Apr 2016
This newsletter provides a high level summary of IFRS 9 'Financial Instruments', focusing on the areas which are different from IAS 39 'Financial Instruments: Recognition and Measurement'.
Deloitte comment letter on IASB DP 2014/1 'Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging'
20 Oct 2014
We do not support the Portfolio Revaluation Approach (PRA) detailed in the discussion paper and believe additional outreach should be conducted to determine whether a PRA is applicable to non-financial entities.
Need to know — IASB issues macro hedging discussion paper
23 Apr 2014
This newsletter summarises the IASB's April 2014 discussion paper Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging.
Robert Bruce interviews — Accounting for dynamic risk management – a portfolio revaluation approach for macro hedging
17 Apr 2014
In this interview, Robert questions Kush Patel, Director in the UK IFRS Centre of Excellence, on the alternative solutions to the macro-hedging problem considered by the IASB, including how it addresses the issues faced under the IAS 39 model, as well as some of the new difficulties and complexities the alternatives pose.
Stay Tuned Online — IFRS and UK GAAP update November 2013
09 Dec 2013
The following topics are covered in the November 2013 webcast: 1 - findings from our 2013 annual reporting survey, 2 - changes to IFRS 9 – hedge accounting, 3 - year-end reminders, including narrative reporting and 4 - latest IFRS and UK GAAP developments.
Point of view — Travel industry implications of the new IFRS 9 general hedge accounting model
19 Nov 2013
This publication from Deloitte discusses the implications of the new IFRS 9 general hedge accounting model in the travel industry.
Point of view — Retail industry implications of the new IFRS 9 general hedge accounting model
19 Nov 2013
This publication from Deloitte discusses the implications of the new IFRS 9 general hedge accounting model in the retail industry.
Point of view — Manufacturing industry implications of the new IFRS 9 general hedge accounting model
19 Nov 2013
This publication from Deloitte discusses the implications of the new IFRS 9 general hedge accounting model in the manufacturing industry.
Point of view — Financial services industry implications of the new IFRS 9 general hedge accounting model
19 Nov 2013
This publication from Deloitte discusses the implications of the new IFRS 9 general hedge accounting model in the financial services sector.
Point of view — Energy and resources industry implications of the new IFRS 9 general hedge accounting model
19 Nov 2013
This publication from Deloitte discusses the implications of the new IFRS 9 general hedge accounting model in the energy and resources industry.

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