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Description :
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In its third phase of the project to replace IAS 39 Financial Instruments: Recognition and Measurement, the IASB addresses the review of IAS 39 requirements on hedge accounting. The IASB's objective of this phase is to improve the usefulness of financial statements for users. The project scope entails hedge accounting of both financial and non-financial hedged items. The exposure draft issued in December 2010 addresses general hedge accounting and the requirements on portfolio hedge accounting (macro-hedge) will be addressed in a separate document. EFRAG comment letter on the exposure draft on Hedge Accounting supported the proposed hedge accounting model, as it provides a number of significant improvements that will make hedge accounting more accessible.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
Financial Instruments Working Group (FIWG) -
EFRAG Secretariat -
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Current Project Status :
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Final Comment Letter
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Efrag Output
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
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