IASB revives IFRS 9 project to recognise portfolio hedging

Banking book behavioural complexity could still stymie attempts to facilitate macro hedging

macro-hedging-struggle
Plan faces uphill struggle to overcome complexity of risk management in non-traded books

Accounting standard setters are seeking to revive a stalled project to allow recognition of banks' portfolio hedges in financial reporting, but the plan faces an uphill struggle to overcome the