United States

IFRS Newsletter: Financial Instruments

Oct 02, 2017
From the IFRS Institute

KPMG summarizes the IASB's September meeting at which it discussed its project to develop a macro hedging model that considers the broader use of dynamic risk management (DRM) activities by companies. Specifically, the IASB staff presented an educational session to the Board about prepayment risk and ways to manage that risk; and hedge accounting and capacity.