Economics at your fingertips  

On hedge effectiveness assessment under IFRS 9

Jatinder Pal Singh
Additional contact information
Jatinder Pal Singh: Indian Institute of Technology, Roorkee, India

The Audit Financiar journal, 2018, vol. 16, issue 149, 157

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.

Keywords: IAS 39; IFRS 9; hedge accounting; hedge effectiveness; risk management. (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in The Audit Financiar journal from Chamber of Financial Auditors of Romania
Bibliographic data for series maintained by Dumitru Valentin Florentin ().

Page updated 2018-03-31
Handle: RePEc:aud:audfin:v:16:y:2018:i:149:p:157