Chapter 6 Hedge accounting

Comparing proposed amendment...


	6.1 Objective and scope of hedge accounting (paras. 6.1.1-6.1.3)
	6.2 Hedging instruments (paras. 6.2.1-6.2.6)
	6.3 Hedged items (paras. 6.3.1-6.3.7)
	6.4 Qualifying criteria for hedge accounting (para. 6.4.1)
	6.5 Accounting for qualifying hedging relationships (paras. 6.5.1-6.5.16)
	6.6 Hedges of a group of items (paras. 6.6.1-6.6.6)
	6.7 Option to designate a credit exposure as measured at fair value through profit or loss (paras. 6.7.1-6.7.4)
	6.8 Temporary exceptions from applying specific hedge accounting requirements (paras. 6.8.1-6.8.13)
	6.9 Additional temporary exceptions arising from interest rate benchmark reform (paras. 6.9.1-6.9.13)

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