Matrix-based IAS 39hedge accounting
This paper outlines a method that facilitates IAS 39 hedge accounting. Thekey element is the representation of hedging instruments by an allocationmatrix. Giel Halberstadt’s method can easily be applied in any commodity orfinancial trading company
With the energy markets behaving erratically and the dustof the first International Financial Reporting Standard (IFRS)implementation phase only partially settled, many risk andfinance experts in European energy companies now findthemselves in the midst of a technical nightmare called IAS39 hedge accounting.
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