EY Applying Hedging

hedge accounting under IFRS 9 February 2014 Applying IFRS February 2014 hedge accounting under IFRS 9 1 Contents 1. Introduction 2 The main changes in the IFRS 9 hedge accounting requirements 3 2 Risk management 4 Object of hedge accounting 4 Risk management strategy versus risk management objective 4 3. hedge items 6 General requirements 6 Hedges of exposures affecting other comprehensive income 6 Aggregated exposures 7 Risk component 10 Components of a nominal amount 15 Groups of items 18 Credit risk exposures 26 4.

in hedging activities in both financial and non-financial services entities. 1.2 The main changes in the IFRS 9 hedge accounting requirements Hedge accounting under IAS 39 Financial Instruments: Recognition and Measurement is often criticised as being complex and rules-based, thus, ultimately not reflecting an entity’s risk management activities.

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  Activities, Accounting, Instruments, Hedge, Hedge accounting, Hedging, Hedging activities

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