• Service: Audit, IFRS
  • Date: 5/1/2014

Accounting for dynamic risk management activities 

Although current IFRS provides models for macro hedge accounting, these contain restrictions that limit their ability to reflect some common dynamic risk management activities.

In response to this issue, the IASB has published a discussion paper on a new approach for macro hedge accounting. The project – which involves fundamental accounting questions and is not simply a modification to existing hedge accounting models – seeks to address the difficulties of faithfully representing a company’s risk management activities in its financial statements.

We strongly encourage constituents to respond to the discussion paper. Comments are due to the IASB by 17 October 2014.

Accounting for dynamic risk management activities (2014/06)

Dynamic risk management activities
This In the Headlines looks at the issues addressed by a recently issued discussion paper from the IASB on a new approach for macro hedge accounting.

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