Hedge accounting is regarded as one of the most complex aspects of IAS 39. This publication answers the questions that we are asked most often by companies applying the standard, and illustrates how to achieve hedge accounting for a range of hedging strategies commonly used in practice. Our aim is to illuminate one of the least-understood and most-feared aspects of IFRS while demonstrating that companies can achieve hedge accounting more often and with less pain than they may have anticipated.
Download IAS 39: Achieving hedge accounting in practice (750kb)
