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In the Headlines: Accounting for Dynamic Risk Management Activities

May 05, 2014
From the Financial Reporting Network and the IFRS Institute

In the Headlines 14-06 summarizes the IASB Discussion Paper, Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging, which discusses a possible approach for macro hedge accounting. The goal of the IASB's project is to address the difficulty of faithfully representing a company's risk management activities for an open portfolio (i.e., a portfolio that changes over time) in its financial statements, which involves addressing fundamental accounting questions rather than modifying existing hedge accounting models. The comment period ends October 17.


Read In the Headlines 14-06