IASB relaxes stance on 'macro-hedging'

In its latest exposure draft on IAS 39, which seeks to effectively account for derivatives by including gains and losses in their value on the balance sheet, the IASB has proposed that macro-hedging be applied under certain circumstances. Macro-hedging can be defined as using a single derivative to hedge a number of positions rather than hedging one-to-one.

The proposal requires that the company split the macro portfolio into time periods based on expected re-pricing dates and designate assets or

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