IAS Plus newsletter — IASB issues amendments to IAS 39 on eligible hedged items

Published on: 30 Jul 2008

On 31 July 2008, the International Accounting Standards Board (IASB) published amendments to IAS 39 Financial Instruments: Recognition and Measurement which provide clarification on two issues in relation to hedge accounting:

  • identifying inflation as a hedged risk or portion
  • hedging with options.

The amendments are effective for annual periods beginning on or after 1 July 2009.


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