Financial Services Industry
Industry: Email Alert RSS FeedIASB publishes proposal on macro hedging - IASB News; International Accounting Standards Board - Brief Article
California CPA, Oct, 2003
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, retain the basic principles behind IAS 39, but seek to reduce compliance costs.
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To view the proposals, visit www.fei.org/ news/finrep/files/2003pr06.pdf.
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