Applied risk management series

IFRS 9: Hedge effectiveness and optimal hedge ratios

Applied risk management series - part four

The controversial rule-based hedge accounting standards known as International Accounting Standards 39 (IAS 39),are set to be replaced at the beginning of 2015 by a simpler, principle-based approach – International Financial Reporting Standards 9 (IFRS 9) – which attempts to align the accounting of hedging instruments with the International Accounting Standards Board’s risk management objectives.

In this article, we explore some of the main implications of IFRS 91 for energy and commodity

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact info@risk.net or view our subscription options here: http://subscriptions.risk.net/subscribe

You are currently unable to copy this content. Please contact info@risk.net to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to Risk.net? View our subscription options

If you already have an account, please sign in here.

You need to sign in to use this feature. If you don’t have a Risk.net account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here: