Part 3: The Impact of Adopting IFRS 9 on Hedged Items and Hedged Risk

November 2014

In case you missed the rest for the series: Part 1 and Part 2 For Part 3: Potentially one of the greatest benefits from the new hedging standard is the added flexibility related to identifying the hedged item and corresponding hedged risk in a hedging relationship. The new guidance essentially broadens the universe of risks that are permissible to be hedged, making it more likely that corporate treasury groups will be able to economically hedge their risk exposures and obtain hedge accounting treatment for derivatives used to hedge such exposures. In this article we explore how the new guidance impacts hedged items and hedged risks and the likely effect on corporate entities. This third bulletin will address:

  • • Hedged Items
  • • Hedged Risk




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