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23.04.2012: EFRAG conducts joint field-test on the general hedge accounting review draft

The European Financial Reporting Advisory Group (EFRAG), along with National Standard Setters in Europe, are conducting a joint field-test of the IASB's Review Draft on general hedge accounting.

According to EFRAG, the "main purposes of the field-test are to test the operationality of the proposals, whether the standard will operate as intended, and gather information to assess the quality and effects of the future accounting standard and the usefulness of the information that will result from applying the requirements, as well as to assess the level of effort required to implement and apply the requirements."

The IASB is expecting to issued the Review Draft in April 2012. Parties interested in participating in the field-test should contact the EFRAG staff or their national point of contact by 30 April.

Click for: EFRAG press release (link to EFRAG website)

 

Source: IAS Plus

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