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The International Accounting Standards Board (IASB) and Accounting & Finance journal have announced a call for research papers on the application and impact of hedge accounting requirements in IFRS 9 Financial Instruments and new disclosure requirements in IFRS 7 Financial Instruments: Disclosures related to this.
The IASB is seeking evidence about: whether the requirements are working as intended; any important or contentious issues that have come to the attention of the IASB; and any unexpected costs or implementation issues. It will consider when to begin a post-implementation review of IFRS 9 on hedge accounting in the second half of 2023.
Papers must be submitted via the online system by 1 September 2023.
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