Portfolio revaluation approach: Difference between revisions
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imported>Doug Williamson (Create the page. Source: Source: IASB Discussion paper Snapshot: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging pp6-10; http://www.ifrs.org/Current-Projects/IASB-Projects/Financial-Instruments-A-R) |
imported>Doug Williamson (Delete non-functioning links.) |
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Revision as of 10:26, 16 June 2014
Financial reporting.
(PRA).
An approach to accounting for interest rate hedging instruments by financial institutions which recognises:
- The management of interest rate risk on a portfolio basis.
- The periodic revaluation of the exposures for the managed risk.
