In November 2012, almost a year after releasing the long-awaited exposure draft (ED) on hedge accounting, the IASB (International Accounting Standards Board) issued a review draft (RD) of the standard on general hedge accounting.
Derivatives are often used to mitigate or offset risks (such as interest or currency risk) that arise from corporate activities. The standard accounting treatment for hedge instruments is that changes in fair value will have to be recorded in Profit and… read more
The last episode of the IFRS 9 trilogy
The IASB (International Accounting Standards Board) released its long awaited Exposure Draft (ED) on Hedge Accounting in December 2010, being the last stage of the IFRS 9 trilogy reform program to replace IAS 39. The Board is still deliberating specific hedge… read more
Achieving hedge accounting for foreign exchange risk management
Throughout 2009, volatility in the foreign exchange markets was a key theme. Although the financial markets calmed a little, corporate treasurers still face an environment in which their risk management policies are tested. For the multinational company, FX risk management is… read more
An interest swap is a practical way of covering interest rate risks. Provided that a number of rules are observed, it is permissible to use hedge accounting in such cases.
In this article, senior consultant Mark van den Berg explains… read more
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