IAS 39 — Hedging multiple risks with a single derivative hedging instrument

Date recorded:

The IFRIC discussed whether it should develop guidance for the situation in which a single derivative hedging instrument is used to hedge more than one different type of risk. The entire derivative is designated as a hedging instrument to hedge those exposures.

The IFRIC agreed with the staff analysis that there was sufficient guidance in the Standard to answer the issue. The IFRIC reached a tentative decision not to add this item to its agenda. The staff was asked to adapt its analysis for inclusion in the tentative agenda decision.

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