United States

IFRS Newsletter: Financial Instruments

Dec 04, 2017
From the IFRS Institute

KPMG summarizes the IASB’s November meeting at which it discussed its project to develop a macro hedging model and discussed the objectives of a proposed accounting model for dynamic risk management (DRM). The IASB staff also presented two approaches for accounting for fair value changes of derivatives and recommended an approach based on cash flow hedge mechanics. 

Read IFRS Newsletter: Financial Instruments