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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.
Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging
The IASB is exploring whether it can develop an accounting model for hedge accounting that will enable investors to understand the effect of a company’s dynamic risk management. In 2014, the IASB issued a discussion paper on macro hedge accounting and it is currently working towards publishing an exposure draft. When this project is complete, the new guidance will replace that in IAS 39.
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