Practical guide on general hedge accounting Dec 2013 | Page 20

Practical guide

5. What can be designated as
hedged items?
A number of changes are proposed to the rules for what can be designated as a hedged item. The proposed
changes primarily remove restrictions that prevent some economically rational hedging strategies from
qualifying for hedge accounting. The table below gives an overview of the eligible hedged items that are
permitted in IFRS 9 as compared to IAS 39. A detailed explanation of each of the changes is given in the
paragraphs that follow.
%L