• Type: Business and industry issue
  • Date: 7/22/2014

Accounting for dynamic risk management activities 

When the IASB issued a discussion paper on a new approach for macro hedge accounting earlier this year, we strongly encouraged constituents to respond. Now, to help them formulate their response, we present our New on the Horizon.

New on the Horizon explains the background to the macro hedge accounting project, before walking through the discussion paper, focusing on the proposed portfolio revaluation approach and the items respondents may consider in writing their comment letter.

Comments are due to the IASB by 17 October 2014.

New on the Horizon: Accounting for dynamic risk management activities

Accounting for dynamic risk management activities
This New on the Horizon provides detailed analysis on the IASB's recent discussion paper on accounting for dynamic risk management activities.

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