EFRAG has analysed the impact on current macro hedging practices of the transition between IAS 39 and the Review Draft and the consequences of the IASB’s decoupling of its project on macro hedging for open portfolios from the general hedge accounting requirements.
EFRAG’s comment letter to the IASB on the transition from IAS 39 to IFRS 9 for macro-hedging practices
22 de marzo de 2013 | Actualidad