Basel Committee considers IFRS

The Basel Committee on Banking Supervision has been considering the potential impact the implementation of certain International Financial Reporting Standards (IFRS) may have on regulatory capital and whether it should be adjusted, in response.

Under IAS39, the cumulative fair value gains and losses on cash flow hedges of financial instruments measured at amortised cost are recognised directly in equity, to the extent the hedges are effective. The Committee believes that, for regulatory capital

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