Deloitte's IFRS Global Office has published a special edition IAS Plus Newsletter on Exposures Qualifying for Hedge Accounting. The newsletter discusses an Exposure Draft of proposed amendments to IAS 39 Financial Instruments: Recognition and Measurement that the IASB published for comment on 6 September 2007.
The Exposure Draft addresses:
- What can be designated as a hedged item in a hedge accounting relationship - that is, which risks qualify for designation as hedged risks when an entity hedges its exposure to a financial instrument.
- Circumstances in which an entity may designate a portion of the cash flows of a financial instrument as a hedged item.
Comment deadline is 11 January 2008.
Newsletter
© Graham Bishop
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