Accounting for dynamic risk management : a portfolio revaluation approach to macro hedging : comments to be received by 17 October 2014.
International Accounting Standards Board,sponsoring body.
IFRS Foundation,sponsoring body.
"Discussion paper DP/2014/1."--Cover
"April 2014."--Cover
"IN2. This Discussion Paper (DP) outlines a possible approach to accounting for an entity's dynamic risk management activities. The approach is the portfolio  revaluation approach (PRA), which aims to better reflect dynamic risk management in an entity's financial statements."- -Page 5
Includes bibliographical references.
Accounting.
Risk management.
Financial statements.
Financial instruments
Disclosure in accounting.