Briefing

IFRS News - new requirements on hedge accounting

This publication looks at some important amendments to IFRS 9 ‘Financial Instruments’.

Our first edition of 2014 starts with some important amendments to IFRS 9 ‘Financial Instruments’. The amendments add new requirements on hedge accounting as well as removing the 1 January 2015 mandatory effective date which had previously been in the Standard.

We then consider a number of other amendments that have recently been made by the IASB to its Standards as well as some proposed changes that it has published. The newsletter then moves on to a round-up of IFRS-related news at Grant Thornton, and a more general round-up of activities affecting the IASB.

We end with two tables. One summarises the implementation dates of new Standardsthat are not yet mandatory while the other provides an overview of the proposals that the IASB currently has out for comment.

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