Introduction

In this Exposure Draft, the International Accounting Standards Board (Board) modifies specific hedge accounting requirements so that entities would apply those hedge accounting requirements assuming as if the interest rate benchmark on which the hedged cash flows and cash flows of the hedging instrument are based is not altered as a result of interest rate benchmark reform.

Invitation to comment

ASB invites comments on the Exposure Draft from the public. The downloadable version is available at: https://resource.cdn.icai.org/55271asb44515.pdf

How to comment

Comments should be submitted using one of the following methods, so as to be received not later than June 10, 2019.