General Hedge Accounting – IFRS9 draft

The IASB has posted the draft of the forthcoming general hedge accounting requirements that will be added to IFRS 9 Financial Instruments.

Technical deliberations are now complete and the IASB is not seeking comments on the draft. Expected to be finalised into IFRS 9 last quarter of 2012.

Please note that the draft on macro hedging is not complete, this draft and upcoming IFRS 9 change is only for general hedging.

Link to the official web site

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