IASB seeks IFRS 9 and IFRS 7 hedge accounting stakeholder feedback
IASB seeks IFRS 9 and IFRS 7 hedge accounting stakeholder feedback
The International Accounting Standards Board (IASB) has published a Request for Information as part of its post-implementation review of the hedge accounting requirements in IFRS 9 Financial Instruments and the related disclosure requirements in IFRS 7 Financial Instruments: Disclosures.
The review will assess whether the requirements are working as intended and provide useful information about the effects of companies’ risk management activities, whether they can be applied consistently, and whether the costs of applying them are broadly in line with the IASB’s expectations.
Comments are requested by 26 January 2027.
The Request for Information and the link to submit a comment letter may be accessed here.
The review will assess whether the requirements are working as intended and provide useful information about the effects of companies’ risk management activities, whether they can be applied consistently, and whether the costs of applying them are broadly in line with the IASB’s expectations.
Comments are requested by 26 January 2027.
The Request for Information and the link to submit a comment letter may be accessed here.