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

  • IASB (International Accounting Standards Board) (blue) Image

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.
Click to view the IASB subscriber site.

 

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