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EFRAG’s preliminary position on the IASB Exposure Draft Hedging Accounting

EFRAG’s preliminary position on the IASB Exposure Draft Hedging Accounting. Draft comment letter 18 January 2011. EFRAG’s overall assessment. EFRAG’s overall assessment (continued). Objective of hedge accounting (Question 1). Eligibility of non-derivative financial instruments (Question 2).

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EFRAG’s preliminary position on the IASB Exposure Draft Hedging Accounting

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  1. EFRAG’s preliminary position on the IASB Exposure Draft Hedging Accounting Draft comment letter 18 January 2011

  2. EFRAG’s overall assessment

  3. EFRAG’s overall assessment (continued)

  4. Objective of hedge accounting (Question 1)

  5. Eligibility of non-derivative financial instruments (Question 2)

  6. Derivatives as hedged items (Question 3)

  7. Risk components (Question 4)

  8. Layers as hedged items (Question 5)

  9. Hedge effectiveness (Question 6)

  10. Rebalancing (Question 7)

  11. Discontinuation (Question 8)

  12. Accounting for fair value hedges (Question 9)

  13. Time value of options (Question 10)

  14. Groups as hedged items (Question 11)

  15. Presentation of hedged groups (Question 12)

  16. Disclosures (Question 13)

  17. “Own use” exception (Question 14)

  18. Credit derivatives and hedging (Question 15)

  19. Transition (Question 16)

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