Heads Up: IASB Proposes New Hedge Accounting Model

Volume 17, Issue 45


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The attached issue of Heads Up discusses the recent IASB exposure draft on hedge accounting. This exposure draft proposes a new, more principles-based hedge accounting model. Under the exposure draft, hedge accounting would be more closely aligned with risk management activities that entities perform to hedge their exposures to financial and nonfinancial risk.

Read more in the file attached below or visit the Heads Up Archive for past issues.

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