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IAS Plus newsletter — IFRIC issues Interpretation on net investment hedging

Published on: 04 Jul 2008

On 3 July 2008, the International Financial Reporting Interpretations Committee (IFRIC) issued IFRIC 16 Hedges of a Net Investment in a Foreign Operation.

The Interpretation provides guidance on net investment hedging, including:

  • which foreign currency risks qualify for hedge accounting, and what amount can be designated
  • where within the group the hedging instrument can be held; and
  • what amount should be reclassified to profit or loss when the hedged foreign operation is disposed of.

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