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Description :
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The amendments allow entities to designate in certain circumstances a forecast intragroup transaction denominated in a foreign currency as the hedged item in consolidated financial statements. Thus, these amendments allow an exception from a general principle in IAS 39 that only a transaction external to the entity can be designated as a hedged item.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Secretariat -
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Current Project Status :
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Published in Official Journal
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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