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On hedge effectiveness assessment under IFRS 9

Author

Listed:
  • Jatinder Pal Singh

    (Indian Institute of Technology, Roorkee, India)

Abstract

IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment criteria of IAS 39 for entities desirous of availing hedge accounting. It is necessary for business entities contemplating the use of financial derivatives for hedging purposes to appreciate the nuances associated with the upstaged provisions of hedge accounting of IFRS 9 in context of hedge effectiveness requirements envisaged therein. The present article addresses this issue and provides a threadbare analysis of the fundamental model on which the IFRS 9 hedge effectiveness assessment is premised.

Suggested Citation

  • Jatinder Pal Singh, 2018. "On hedge effectiveness assessment under IFRS 9," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 157-157, February.
    • Handle: RePEc:aud:audfin:v:16:y:2018:i:149:p:157
    as

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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    IAS 39; IFRS 9; hedge accounting; hedge effectiveness; risk management.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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