IASB revives IFRS 9 project to recognise portfolio hedging
Banking book behavioural complexity could still stymie attempts to facilitate macro hedging
Accounting standard setters are seeking to revive a stalled project to allow recognition of banks' portfolio hedges in financial reporting, but the plan faces an uphill struggle to overcome the complexity of risk management in non-traded books.
"We are looking for ways to solve this issue internally. We will start bringing things back to the board, and considering what we need to do, and possible models to capture dynamic risk management and macro hedging," says Kumar Dasgupta, a technical
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