Ahmed Masum & Co.

Chartered Accountants

IASB Seeks Stakeholder Feedback on Hedge Accounting

IASB Seeks Stakeholder Feedback on Hedge Accounting

The International Accounting Standards Board (IASB) has published a Request for Information as part of its Post-implementation Review of the hedge accounting requirements in IFRS 9 Financial Instruments and the hedge accounting disclosure requirements in IFRS 7 Financial Instruments: Disclosures.

The review aims to assess whether these requirements are working as intended and delivering the expected benefits for investors and other users of financial statements. It will also consider whether the costs of applying the requirements are broadly in line with the IASB’s expectations. The IASB is seeking feedback from stakeholders, including investors, companies, auditors, regulators and standard-setters.

𝐂𝐨𝐦𝐦𝐞𝐧𝐭 𝐃𝐞𝐚𝐝𝐥𝐢𝐧𝐞: 26 January 2027

Stakeholders are encouraged to review the Request for Information and provide their feedback within the consultation period.

Attachments

IASB Seeks Stakeholder Feedback on Hedge Accounting.pdf Download

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