Discussion Paper 2011-175—Selected Issues about Hedge Accounting

This Invitation to Comment solicits input on the IASB's proposed revisions to hedge accounting in IAS 39, Financial Instruments: Recognition and Measurement, to assist the FASB as it continues its deliberations to improve and simplify its hedge accounting guidance.

For more information, see the following:

Issued: February 9, 2011

Comments Due: April 25, 2011