IASB issues an ‘Investor Perspectives’ article on hedge accounting
30 Jun 2014
The International Accounting Standards Board (IASB) has released another edition in its 'Investor Perspectives' series. In this edition, Patricia McConnell (IASB Board member) discusses the benefits of the new hedge accounting model will have on the investor community.
The article provides information on (1) when to apply the new hedge accounting model, (2) the reasoning behind the amendments, and (3) the enhanced disclosure requirements.
Click to view:
- Investor Perspectives New Hedge Accounting Model Will Improve Investor Understanding of Risk Management (link to IASB website).
- IAS Plus article on the hedge accounting amendments.
- Archive of the Investor Perspectives series on the IASB's website.
