Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging

Discussion Paper – Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging – April 2014

On October 17, 2014, the AcSB submitted a comment letter responding to the IASB’s Discussion Paper issued in April 2014. The letter is generally supportive of creating a standard that reflects the dynamic risk management activities that occur within an entity. The letter discusses the feedback received from stakeholders on their three main concerns including scope, behavioural characteristics and whether the standard should be made mandatory or optional. Read the AcSB letter posted by the IASB.