Portfolio revaluation approach

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Revision as of 10:25, 16 June 2014 by 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)
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Financial reporting.

(PRA).

An approach to accounting for interest rate hedging instruments by financial institutions which recognises:

  1. The management of interest rate risk on a portfolio basis.
  2. The periodic revaluation of the exposures for the managed risk.


See also


Other links

IASB Discussion Paper Snapshot, Accounting for Dynamic Risk Management

IASB Discussion Paper webpage

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