IFRS® Standards

Financial Instruments – Hedge Accounting


The Accounting Standards Board (AcSB) is participating in the third phase of the International Accounting Standards Board’s (IASB) multi-phased project, IFRS 9:  Financial Instruments (replacement of IAS 39), to improve the usefulness of financial statements for users by simplifying the classification and measurement requirements for financial instruments.

Staff Contact(s)

Rebecca Villmann, CPA, CA, CPA (Illinois)

Director, Reporting Initiatives and Research


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.