Transcription of IFRS 9: Financial Instruments - EY
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IFRS 9: Financial Instruments - EY
IFRS 9: Financial Instruments November 2016 . Today's agenda reminder of the new rules Key areas of impact Q&A. Page 2 EY European IFRS Power and Utilities Roundtable 2016 . reminder of the new rules Page 3. Problems with IAS 39 for power and utilities sector Belief that IAS 39 maintained some inconsistent rule- based measures Desire to achieve hedge accounting for economic hedges that have not been eligible for hedge accounting under IAS 39. Most of hedging activity for own use customer demand requirements but IAS 39 exemption not allowable for many contracts because of specific rules relating to net settlement Rigid 80%-125% test created some instances where hedge accounting could not be applied Hedges prohibited from being in hedging relationships despite being entered into to achieve valid risk management objectives Page 4 EY European IFRS Power and Utilities Roundtable 2016 .
Page 2 Today’s agenda EY European IFRS Power and Utilities Roundtable 2016 Reminder of the new rules Key areas of impact Q&A
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