IASB posts 'near final' amendments to IAS 39 on hedge accounting

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22 Jul 2008

The IASB has made available to its Subscribers a near final draft of amendments to IAS 39 relating to eligible hedged items.

The amendments will clarify two hedge accounting issues:
  • identifying inflation as a hedged risk, and
  • hedging with options.
The amendments are based on the September 2007 exposure draft Exposures Qualifying for Hedge Accounting, but focus more narrowly only on the two foregoing areas.
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