IASB publishes proposal on macro hedging.
| Position | IASB News; International Accounting Standards Board - Brief Article |
The International Accounting Standards Board recently published proposals to improve the implementation of IAS 39, Financial Instruments: Recognition and Measurement.
The proposals would enable fair-value hedge accounting to be used more readily for a portfolio hedge of interest rate risk--sometimes referred to as macro hedging.
The proposals, set out in an exposure draft...
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