Extracts from IGAAP® 2018 Financial instruments: Hedge accounting IAS 39

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EY Global CRS
16 Nov 2020 PDF
Subject IFRS technical resources
Categories Financial instruments Insurance Other IFRS

These extracts from EY’s International GAAP® 2018 have been republished in order to provide guidance when IAS 39 continues to be applicable.

Since IAS 39 Financial Instruments: Recognition and Measurement continues to be wholly or partly applicable in certain limited instances, this publication contains extracts from International GAAP® 2018 dealing with IAS 39 hedge accounting.

Readers should note that the extracts have been republished as they appeared in EY’s International GAAP® 2018; they have not been updated to take into account any changes in understanding or interpretation which may have arisen subsequently.

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