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- 2023 Issued Standard – IAS 39
The 2023 Issued Standards include all amendments issued up to and including 1 January 2023.
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Summary
IAS 39 provides guidance on hedge accounting, classifying hedging relationships as one of three types:
- Fair value hedge
- Cash flow hedge
- Hedge of a net investment in a foreign operation.
Current proposals
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Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging
The IASB is exploring whether it can develop an accounting model for hedge accounting that will enable investors to understand the effect of a company’s dynamic risk management. In 2014, the IASB issued a discussion paper on macro hedge accounting and it is currently working towards publishing an exposure draft. When this project is complete, the new guidance will replace that in IAS 39.
Recent amendments
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