Absicherung von Zinsänderungsrisiken nach IAS 39 | Anwendung des Port Folio Value Hedge Accounting

The balancing of economic hedging activities, the so-called hedge accounting, is one of the most controversial and contentious discussed regulation of the International Financial Reporting Standards (IFRS). This concerns in particular the regulations according to the Fair Value Hedge Accounting of interest rate risks issued by the International Accounting Standard Board (IASB). Those can be considered as a development of recent hedge accounting regulations, but especially in the banking industry they met with criticism