Call for papers on IFRS 9 hedge accounting requirements

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14 Dec 2022

The IASB and 'Accounting & Finance' are calling for papers for a special issue of the journal on the topic of the application and impact of the hedge accounting requirements in IFRS 9 (and related new disclosure requirements in IFRS 7). Authors of selected papers will be invited to present their work at an on-line research workshop with the special issue editors and IASB staff/board members in October 2023.

Suggestions for research include:

  1. Textual analysis of disclosures about hedging activities and risk management:
    • How have disclosures (and disclosure quality) changed? Has the usefulness of disclosures for investors improved?
    • What factors are associated with better hedge accounting disclosures?
    • What costs or benefits of better disclosure are observed?
  2. Experiments:
    • To what extent do the new disclosures facilitate improved understanding of risk management or the impact of hedge accounting on the financial statements?
  3. Structured interviews, case studies, and focus groups to explore:
    • Costs, benefits, and transition experience for companies that have adopted IFRS 9.
    • Benefits for users of more transparent disclosures about hedging activities and risk management.
  4. Empirical archival research using a pre-post design including companies adopting IFRS 9 and those continuing to use IAS 39 for hedging:
    • What are the determinants of adopting IFRS 9?
    • Have companies changed their use of hedging, and is this associated with better risk management outcomes?
    • What are the market impacts of the new hedging requirements?

Please click for more information on the IFRS Foundation website.

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