Meeting Summaries and Observer Notes

IASB May 2008

20 May 2008

The Board published the exposure draft Exposures Qualifying for Hedge Accounting in September 2007. The comment period ended in January 2008.

IASB April 2008

15 April 2008

The Board published the exposure draft Exposures Qualifying for Hedge Accounting in September 2007. The comment period ended in January 2008.

IASB March 2008

13 March 2008

The Board published the exposure draft Exposures Qualifying for Hedge Accounting in September 2007. The comment period ended in January 2008.

IASB December 2006 - Interest Margin Hedging

13 December 2006

Representatives of the European Banking Federation (FBE) presented a summary of their proposal for an interest margin hedge accounting model

IASB December 2006: IAS 39 Hedge Accounting issues

13 December 2006

At its meeting in October, the Board discussed whether to provide additional guidance on what can be designated as a hedged portion of a financial instrument under IAS 39

IASB October 2006: IAS 39 Hedge Accounting issues

19 October 2006

The IFRIC received submissions asking whether various risks associated with specific portions of a cash flow or fair value exposure might qualify for hedge accounting under IAS 39: for example, could inflation risk qualify as a hedged portion of an interest-bearing asset or liability.