IAS Plus Newsletter on hedging exposure draft

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05 Oct 2007

Deloitte's IFRS Global Office has published a special edition IAS Plus Newletter on Exposures Qualifying for Hedge Accounting.

The newsletter  discusses an Exposure Draft (ED) of proposed amendments to IAS 39 Financial Instruments: Recognition and Measurement that the IASB published for comment on 6 September 2007. The ED addresses:
  • What can be designated as a hedged item in a hedge accounting relationship – that is, which risks qualify for designation as hedged risks when an entity hedges its exposure to a financial instrument.
  • Circumstances in which an entity may designate a portion of the cash flows of a financial instrument as a hedged item.
Comment deadline is 11 January 2008. 

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