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Special Global Edition — ED, Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk

Published on: 20 Aug 2003

On 21 August 2003, the IASB published an exposure draft, Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk, proposing a “macro hedging” amendment to IAS 39. This amendment was not among the changes to IAS 39 that the Board had proposed in July 2002. The Board has determined that this change is of a magnitude that warrants the solicitation of public comment. Comment deadline is 14 November 2003. The Board will issue an amended IAS 39 without the macro hedging proposal by the end of 2003. Another version
reflecting the final macro hedging decision is planned for March 2004.

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