Newsletter explaining ED on macro hedging in Danish

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22 Oct 2003

Deloitte & Touche (Denmark) has published an IFRS Newsletter (PDF 114k, 6 pages, Danish) about the IASB's exposure draft on Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk.

The newsletter summarises the ED, including its objective, exemptions, and requirements for macro hedging of interest rate risk on a portfolio basis. The newslettefr also summarises briefly the current requirements for hedge accounting under IAS 39 and as proposed in the improvements project for IAS 39.

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