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A Closer Look — More opportunities to hedge account non-financial items

Published on: 28 Sep 2012

This document highlights the practical effect of some of the new proposals to the current IAS 39 hedge accounting requirements, providing a series of contrasting examples on:

  • Cash flow hedge of a diesel price risk (a contractually specified risk component)
  • Cash flow hedge of risk components of jet fuel (non-contractually specified risk components)


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.