This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print this page

Heads Up: IASB Proposes New Hedge Accounting Model

Volume 17, Issue 45


DOWNLOAD  

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.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.

Stay Updated

Subscribe to receive Deloitte's Heads Up alerts:

email  E-mail  |  Deloitte RSS Feed  Deloitte's RSS Feed (What is RSS?) |  Twitter icon   Twitter 

Share this page

Email this Send to LinkedIn Send to Facebook Tweet this More sharing options

Stay connected