Hedge Accounting

[tanjm]

You may find this useful................
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USER PERSPECTIVES ON FINANCIAL INSTRUMENT RISK DISCLOSURES UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS 
Derivatives and Hedging Activities Disclosures (Volume 2)
January 2013 
By CFA Institute
https://www.cfainstitute.org/ethics/docu...r_ifrs.pdf
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Thanks very much. Reading through the overview section of the report, it looks like I'm not alone in my concern. And.... that the practice of non transparency in risk disclosure is widespread by implication.

Now the question is, what force does the recommendation of the CFA institute have?