ITC 58 Post-implementation Review of Hedge Accounting Requirements

Monday, October 5, 2026

AASB Invitation to Comment ITC 58 Request for Comment on IASB Request for Information on Post-implementation Review of IFRS 9 and IFRS 7 – Hedge Accounting Requirements is the final part of the PIR of IFRS 9/AASB 9. It follows the earlier reviews of the classification and measurement requirements and the impairment requirements.

This review addresses two aspects of hedge accounting under IFRS Accounting Standards:

• the hedge accounting requirements in IFRS 9 Financial Instruments; and
• the hedge accounting disclosure requirements in IFRS 7 Financial Instruments: Disclosures.

ITC 58 is seeking feedback on whether the hedge accounting and disclosure requirements are working as intended and delivering the expected benefits for investors and other users of financial statements.

Please submit your comments to the AASB by 9 November 2026, via the AASB website or email [email protected],au 

Comments to the IASB are due by 26 January 2027.