IFRS Newsletter: Financial Instruments
IFRS Newsletter: Financial Instruments
Insight

IFRS Newsletter: Financial Instruments

Issue 42 summarizes discussions about a macro hedging model and a broad use of DRM activities at the IASB's Sept 2017 meeting.

KPMG summarizes the IASB's September meeting at which it discussed its project to develop a macro hedging model that considers the broader use of dynamic risk management (DRM) activities by companies. Specifically, the IASB staff presented an educational session to the Board about prepayment risk and ways to manage that risk; and hedge accounting and capacity.

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