Hedge accounting under IFRS 9/IAS 39
Initiative
Official name
Interaction IFRS 9/IFRS 17 and hedge accounting - Supporting material for the discussion in preparation of the Draft Endorsement Advice of IFRS 1
Type
Other
Level 3 / Other
Initiator
EFRAG
Submitted
14.06.2019
Doc. code
Paper 04-03
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS 17 Insurance contracts
(non-binding, INT)
Implementation of IFRS 9: Financial Instruments
(non-binding, EU)
Source: EFRAG, Paper 04-03, 2019