The IASB has issued a discussion paper on macro hedging called Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging. It is available for comment until 17 October 2014.
The paper sets out a portfolio revaluation approach that is “intended to be applicable to the dynamic management of risks arising from both financial and non-financial items”; an issue users currently faced when applying IAS 39 Financial Instruments: Recognition and Measurement and IFRS 9 Financial Instruments.
The paper can be viewed here.
