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International reporting: dynamic risk management

Jeroen Van Doorsselaere, vice president of risk and finance at Wolters Kluwer, examines the hedging principles in IFRS 9 Financial Instruments and outlines the IASB's plans to introduce a dynamic risk management accounting model

The successors to portfolio hedging in IAS 39 Financial Instruments: Recognition and Measurement, are the hedging principles in IFRS 9 Financial Instruments which have already provided an answer to general hedging principles. However, they have not addressed the practice that some risks are managed on a higher level than a single asset or designated group of instruments.

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