Comment on the International Accounting Standards Board (IASB)'s Discussion Paper "Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging" (PDF)
Comment letter to IASB DP Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
A method of supporting fast sub-cell switching by a sub-cell included in a macro coverage in a wireless communication system is provided.
December 2010 saw the publication of the exposure draft on hedge accounting (proposals on macro-hedging will have to wait until 2011).
According to this document, March 2014 should see the publication of the Discussion Paper on macro hedging and the draft amendment to IAS 1 resulting from the Disclosure Initiative.
Comment on the International Accounting Standards Board (IASB)'s Discussion Paper "Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging" (PDF)
Comment letter to IASB DP Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
A method of supporting fast sub-cell switching by a sub-cell included in a macro coverage in a wireless communication system is provided.
December 2010 saw the publication of the exposure draft on hedge accounting (proposals on macro-hedging will have to wait until 2011).
According to this document, March 2014 should see the publication of the Discussion Paper on macro hedging and the draft amendment to IAS 1 resulting from the Disclosure Initiative.
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