EFRAG questionnaire on hedge accounting and IFRS 17

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

14 Jun 2019

European insurers that apply IFRSs are invited to complete a questionnaire on hedge accounting under IFRS 9/IAS 39.

As part of its ongoing endorsement activities relating to IFRS 17 Insurance Contracts, the European Financial Reporting Advisory Group (EFRAG) is considering the interaction of IFRS 9 Financial Instruments with IFRS 17 specifically in the area of hedge accounting.

The questionnaire considers the following aspects:

  • Current economic hedging strategies
  • Accounting for current economic hedging strategies
  • Future economic hedging strategies
  • Application of IFRS 9 (including continued use of IAS 39 hedge accounting)
  • Economic mismatches
  • IFRS 9 and risk mitigation under IFRS 17

Responses to the questionnaire are requested by 16 September 2019.

Please click for more information on the EFRAG website.

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.