IAS Plus newsletter - Special Edition on Proposed Amendments to IAS 39 – Exposures Qualifying for Hedge Accounting

Published on: 04 Oct 2007

On 6 September 2007, the International Accounting Standards Board (IASB) published an Exposure Draft (ED) Exposures Qualifying for Hedge Accounting, which would amend IAS 39 Financial Instruments: Recognition and Measurement. The proposals aim to clarify the Board’s original intentions when hedge accounting financial items, specifically what risks can be hedged and what portion of fair value or cash flows may be hedged.


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