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IASB Issues Discussion Paper about Accounting for Dynamic Risk Management Activities

Apr 21, 2014
From the IFRS Institute

By KPMG IFRG Limited | April 21, 2014


On April 17, the IASB published a discussion paper, Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging, which explores an approach to improve how companies reflect dynamic risk management activities in their financial statements, also known as macro hedging. The comment period ends October 17.

KPMG ISG publications will be issued shortly that explore the discussion paper in greater detail, and consider its possible business implications.


Read IASB Discussion Paper