This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

'Eligible hedged items' endorsed in the EU

  • European Union (old) Image

16 Sep 2009

The European Union has endorsed the amendment to IAS 39 Financial Instruments: Recognition and Measurement titled Eligible Hedged Items for use in the European Union.

Click for Commission Regulation No 839/2009 of 15 September 2009 as published in the Official Journal (PDF 820k). EFRAG has updated their Endorsement Status Report (PDF 119k) to reflect this endorsement.
Click for IAS 39 summary page.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.