The International Accounting Standards Board (IASB) has published a request for information for company reporters for views on how the hedge accounting requirements are working under IFRS 9 Financial Instruments, and IFRS 7 on related disclosures.

It is particularly keen to look at some of the perceived complexities of the rules and high implementation costs flagged by some company reporters. The review period will be open for comment for four months until the end of January 2027.