United States

IASB Finalizes New Hedge Accounting Model

Jan 31, 2014
From the Financial Reporting View and the IFRS Institute

This edition of Defining Issues reports that the IASB's recently issued general hedge accounting standard, which aligns hedge accounting more closely with risk management, will result in additional risk management strategies qualifying for hedge accounting under International Financial Reporting Standards.

Read Defining Issues: IASB Finalizes New Hedge Accounting Model