Post-Implementation Review of IFRS 9 – Hedge Accounting begins
27 April 2026
At its February 2026 meeting, the IASB examined the objectives, activities and timeline for the preparatory phase of the PiR of IFRS 9 – Hedge Accounting. It has not yet reached any decisions
The PiR will focus particularly on assessing whether the hedge accounting model in IFRS 9 faithfully reflects risk management activities, as well as looking at the costs and benefits for preparers and users of financial statements. The IASB will also look at questions about application that have been raised since the implementation of IFRS 9, although this will not necessarily lead to any changes to the standard.
A Request for Information is expected to be published in the second half of 2026, with a 120-day comment period.
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