Global Standards for the world economy

Saturday 05 December 2020

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Phase III - Hedge accounting

Phase III: Hedge accounting

Draft of forthcoming IFRS on general hedge accounting

This is a draft of the forthcoming general hedge accounting requirements that will be added to IFRS 9 Financial Instruments.

The draft IFRS has been prepared by the staff of the IASB and reflects the cumulative tentative decisions made by the Board. The Board’s technical deliberations are complete.
The IASB is not seeking comments on the draft, which is being made available for information purposes to enable constituents to familiarise themselves with the document.


Due process document Accompanying material
Draft requirements [English, PDF] Draft Basis for Conclusions
[English, PDF]
Draft Implementation Guidance
[English, PDF]
IFRS第9号「金融商品」の第6章「ヘッジ会計」の要求事項[案][Japanese, PDF] IFRS第9号「金融商品」の第6章「ヘッジ会計」に関する結論の根拠[案][Japanese, PDF]

IFRS第9号「金融商品」の第6章「ヘッジ会計」に関する適用ガイダンス[案][Japanese, PDF]