以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) has today published a Request for Information to review its hedge accounting requirements. The review will assess whether the requirements are working as intended and delivering the expected benefits for investors and other users of financial statements. It will also consider whether the costs of applying the requirements are broadly in line with the IASB’s expectations.
Hedge accounting helps to reflect in financial statements the effects of a company’s risk management activities that use financial instruments to manage particular risk exposures.
This review sits across two IFRS Accounting Standards:
the hedge accounting requirements in IFRS 9 Financial Instruments; and
the hedge accounting disclosure requirements in IFRS 7 Financial Instruments: Disclosures.
The IASB is seeking feedback from stakeholders including investors, companies, auditors, regulators and standard-setters.