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The International Accounting Standards Board (IASB) has published a Request for Information (RFI) to review its hedge accounting requirements. The review will assess whether the requirements are working as intended and delivering the expected benefits
for investors and other users of financial statements. It will also consider whether the costs of applying the requirements are broadly in line with the IASB’s expectations.
Hedge accounting helps to reflect in financial statements the effects of a company’s risk management activities that use financial instruments to manage particular risk exposures.
This review sits across two IFRS Accounting Standards:
- the hedge accounting requirements in IFRS 9 Financial Instruments; and
- the hedge accounting disclosure requirements in IFRS 7 Financial Instruments: Disclosures.
This review will complete the IASB’s Post-implementation Review of IFRS 9, following the earlier reviews of classification and measurement as well as impairment requirements.
ISCA invites comments to be submitted to professionalstandards@isca.org.sg by 24 November 2026.
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