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  • Service: Audit, IFRS
  • Date: 7/8/2014

A practitioner’s perspective on new hedging possibilities and challenges 

This quarter, our editorial focuses on the new possibilities, challenges and judgements that practitioners will face in implementing the new general hedge accounting requirements.

Meanwhile, the IASB has published a discussion paper on a new approach to macro hedging and issued the new standard on revenue recognition, which will be effective from 2017.


Also this quarter, our benchmarking section looks at disclosures on credit and debit valuation adjustments. And we discuss some of the accounting implications for issuers of contingent convertible capital instruments.

IFRS Newsletter: Banking - issue 14, Q2 2014

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The banking newsletter provides updates on IFRS developments that directly impact banks.

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