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Proposal to clarify hedge accounting

  • IASB Exposure Draft (original) Image

06 Sep 2007

The IASB has published for public comment an exposure draft of proposed amendments to IAS 39 'Financial Instruments: Recognition and Measurement'.

The proposal, titled IAS 39 – Exposures Qualifying for Hedge Accounting, 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.

The ED is now available for eIFRS subscribers and will be freely available on the IASB's website from 17 September 2007. Comment deadline is 11 January 2008.

Click for Press Release (PDF 15k).

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