Living with volatility

Three months after the new International Financial Reporting Standards came into effect, European companies are waiting to see how the rules will be received by investors and analysts. Duncan Wood reports

On page 35 of food manufacturer Nestlé’s latest annual report, there’s one of those dry, bloodless sentences that is the corporate accountant’s stock-in-trade. On this occasion, though, it was probably written with gritted teeth and a smarting sense of injustice.

The sentence sits at the bottom of a table showing Nestlé Group’s derivatives liabilities, and states that “some derivatives, while complying with the group’s financial risk management policies of managing the risks of the volatility of

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact info@risk.net or view our subscription options here: http://subscriptions.risk.net/subscribe

You are currently unable to copy this content. Please contact info@risk.net to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to Risk.net? View our subscription options

Most read articles loading...

You need to sign in to use this feature. If you don’t have a Risk.net account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here