Global Standards for the world economy

Thursday 02 April 2020

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Financial Instruments (replacement of IAS 39)


 Phase III - Hedge accounting


The hedge accounting project is Phase III of IFRS 9, the IASB’s project to replace IAS 39 Financial Instruments: Recognition and Measurement. The objective of this phase is to improve the usefulness of financial statements for users by fundamentally reconsidering the current hedge accounting requirements.


Project set-up

The project is being conducted by the IASB.


Phases Status
General hedge accounting Draft of forthcoming IFRS on general hedge accounting is available
Accounting for macro hedging Developing a Discussion Paper


Page last updated: 7 September 20