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IBFed Comment Letter on the IASB Discussion Paper on Accounting for Dynamic Risk Management

22 Oct 2014

The International Banking Federation (IBFed) is pleased to provide you with comment on the IASB discussion paper (DP) on accounting for dynamic risk management: a portfolio revaluation approach (PRA) to macro hedging.

The IBFed appreciates the extent of the Board’s research and understanding of the banks’ dynamic risk management practices regarding interest rate risks and other risks. The intention of the Board to reduce the complexity of hedge accounting and improve the information to the users of the financial statements is also very much welcomed.

Final_IBFed_Response_on_Macrohedging
 
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