Part 1: The Impact of Applying Hedge Accounting Under IFRS 9

September 2014

The IASB issued IFRS 9 in November 2013 in an attempt to simplify the complexities associated with applying hedge accounting under IAS 39. Understanding the impact of IFRS 9 is an important consideration for any company seeking to apply hedge accounting. This initial bulletin is one of several practical guides developed by Chatham to help companies better understand and evaluate the impact of IFRS 9 on a hedge accounting program. Because companies must decide if they will either early adopt IFRS 9 (if permitted in their jurisdiction) or wait to adopt the standard when it becomes effective in 2018, it is important that they proactively evaluate this important decision. This first bulletin will address:

  • • Key considerations for adoption of IFRS 9
  • • Benefits of adopting IFRS 9
  • • Benefits of continuing to apply IAS 39
  • • Resources to assist you with this evaluation

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