IFRS9 vs IAS39 hedge accounting: a look at the pros and cons
Reports & Whitepapers

IFRS9 vs IAS39 hedge accounting: a look at the pros and cons

Paco Carballo Corporates, Private Equity, Project Finance & Infrastructure, Public Sector, Real Estate, Social Housing February 2018
On 1 January 2018 IFRS9 replaced IAS39 in Europe and other jurisdictions around the world. Now, treasurers and financial controllers can sleep better knowing that their hedging activities are better aligned to the economics of their transactions, and that avoiding P&L volatility will not require as much effort as under the now defunct IAS39…or can they?

Accounting practitioners and financial statements readers have been complaining for a long time that IAS39 hedge accounting principles were too complex to implement and to understand. The IASB has listened to industry concerns and, after several postponements, IFRS9 is now a reality.

JCRA is helping many clients face the implementation challenges of IFRS9 and benefit from a simpler hedge accounting framework. Please contact us if you need any support in making the most out of the new standard.


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If you need hedging or debt advice or would like to speak about how we could help your business, please get in touch.