Global Standards for the world economy

Wednesday 19 December 2018

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Financial Instruments: Recognition and Measurement: Accounting for embedded foreign currency derivatives in host contracts


 Issue rejected (Agenda decision)

IAS 39 Financial Instruments: Recognition and Measurement: Accounting for embedded foreign currency derivatives in host contracts

The Interpretations Committee received a request related to the ‘closely related’ criterion in paragraph 11 of IAS 39 to determine whether an embedded derivative should be separated from a host contract and accounted for as a derivative in accordance with IAS 39.

Project stages

Deliberations

Completed: January 2015