IAS39 amended to allow for macro hedging

Macro-hedging is the use of a single derivative to hedge a number of positions rather than hedging one-to-one. Earlier versions of IAS39 did not allow for the practice. IAS39 now allows for hedged items to be designated as an amount of a currency rather than as an individual asset or liability. The standard now also allows the gain or loss attributed to a hedged item to be presented as a separate line item in the balance sheet.

Last August the IASB proposed that macro-hedging be allowed as long

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