Comments on the Exposure Draft "Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9)."
April 16, 2013
On April 2, 2013, the JICPA submitted comments on the Exposure Draft "Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9)."
JICPA's comment letter to the IASB can be obtained at:
https://jicpa.or.jp/specialized_field/files/4-11-0a-2e-20130416.pdf