• 2025 Issued Standard – IAS 39
  The 2025 Issued Standards include all amendments issued up to and including 31 December 2024.

Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions).

Note that the Issued Standards contain amendments that have a mandatory effective date that is later than 1 January 2025. Find details of the effective dates of amendments to this Standard in the Recent Amendments section below.

IAS 39 provides guidance on hedge accounting, classifying hedging relationships as one of three types:

• Fair value hedge
• Cash flow hedge
• Hedge of a net investment in a foreign operation.

All amendments issued up to and including 31 December 2024 are included within the IFRS Foundation’s latest version of the issued standard: 2025 Issued Standard – IAS 39. Issued amendments may have a mandatory effective date that is later than 1 January 2025 – see individual amendments for details.

Any amendments issued on or after 1 January 2025 will not be included in the IFRS Foundation’s 2025 Issued Standards but will be listed below and identified as such.

See the Corporate Reporting Faculty’s annual IFRS factsheets for a more detailed discussion of recent IFRS amendments.