Transcription of Hedge accounting under IFRS 9 - EY
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Hedge accounting under IFRS 9 - EY
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. Hedging Instruments 27 5 Qualifying criteria 30 Designation 30 Economic relationship 31 Impact of credit risk 32 Setting the Hedge ratio 35 Designating proxy hedges 37 6. Subsequent assessment of effectiveness, rebalancing and discontinuation 39 Assessment of effectiveness 39 Rebalancing 40 Discontinuation 44 Measuring ineffectiveness 49 7.
2 February 2014 Hedge accounting under IFRS 9 1. Introduction On 19 November 2013 the Internationa l Accounting Standards Board (IASB) issued a new version of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) (IFRS 9 (2013)), which primarily
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