Made in Germany: Das Wirtschafts

19. Robert Bruce hosts a video interview on the release of the IASB's discussion paper on macro hedging, entitled Accounting for dynamic risk management - a portfolio revaluation approach for macro hedging.



In this interview, Robert questions Kush Patel, Director in the UK IFRS Centre of Excellence, on the alternative solutions to the macro-hedging problem considered by the IASB, including how it addresses the issues faced under the IAS 39 Financial Instruments: Recognition and Measurement model, as well as some of the new difficulties and complexities the alternatives pose.