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Deloitte comment letter on tentative agenda decision on hedging variability in cash flows due to real interest rate (IFRS 9)

Published on: 15 Feb 2021

We have commented on the IFRS Interpretations Committee's publication in the December 2020 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification on the application of hedge accounting requirements in IFRS 9 when the risk management objective is to ‘fix’ the cash flows in real terms.

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda. We have included in this letter some comments on the basis for reaching the conclusion in the decision.

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