IASB: trimming hedge accounting?

• Position: COMMENTS DUE BY MARCH 9

The International Accounting Standards Board published for public comment an exposure draft on the accounting for hedging activities. The exposure draft proposes requirements that will enable companies to reflect their risk management activities better in their financial statements and, in turn, help investors to understand the effect of those activities on future cash flows. The proposed principle-based model will more closely align hedge accounting with risk...