×

Download the White Paper

First Name
Last Name
Company Name
Thank you!
Error - something went wrong!
   

Quantifying Currency Basis and Applying Hedge Accounting for Cross Currency Swaps Under IFRS 9

This White Paper explores certain key areas companies should consider when "operationalising" the new hedge accounting rules of IFRS 9 for xccy swaps. Futhermore, it provides a suggested model for defining and measuring the impact of the cross currency basis component of xccy swap valuation to achieve optimal hedge accounting under IFRS 9.

Previous Resource
Liability-Sensitive Financial Institutions – Improvements to Cash Flow Hedge Accounting
Liability-Sensitive Financial Institutions – Improvements to Cash Flow Hedge Accounting

Banks may alter their interest rate risk position by entering into pay-fixed, receive-floating interest rat...

Next Article
Transitioning to IFRS 9 for Hedge Accounting: The Final Countdown
Transitioning to IFRS 9 for Hedge Accounting: The Final Countdown

IFRS 9 Financial Instruments provides greater flexibility for corporate hedgers who apply hedge accounting.