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 complexity of risk management in non-traded books.

"We are looking for ways to solve this issue internally. We will start bringing things back to the board, and considering what we need to do, and possible models to capture dynamic risk management and macro hedging," says Kumar Dasgupta, a technical direc

To continue reading...

You must be signed in to use this feature.

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 indvidual account here: