Batch 6 of IAS 39 guidance is published

  • News default Image

21 Nov 2001

IASB has published its sixth batch of IAS 39 Guidance developed by the Board's IAS 39 Implementation Guidance Committee (IGC).

This batch includes 17 Q&A; and two examples. One of the examples addresses the particularly difficult issue of applying hedge accounting when a bank or other financial institution manages its interest rate risk on an enterprise-wide basis. Another example focuses on internal derivatives. IASB has indicated that IGC has not scheduled further meetings. IASB is developing some amendments to IAS 39.

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.