Hedge accounting
FASB to consider adding OIS rate as hedge accounting benchmark
Industry says action is imperative as hedges could be rendered ineffective by the market's switch to OIS discounting
Asian currency hedgers to be hit by ‘fatal flaw’ in new accounting rules
A major change is needed to correct new hedge accounting rules, which could restrict derivatives use by Asian firms hedging their foreign currency exposures
What Libor reform will change – and what it won’t
What Libor reform will change – and what it won’t
Applied risk management series
IFRS 9: Hedge effectiveness and optimal hedge ratios
IASB has change of heart on hedge accounting
Proposed new rules on hedge accounting - published by the IASB this morning - are intended to make life easier for corporate hedgers
Hedgers’ dilemma over exchange rules
Pauline McCallion speaks to industry experts to find out what new derivatives regulations could mean for the end-users of energy hedging products
Corporate concessions
Corporates have argued initiatives to introduce over-the-counter derivatives regulation in the US and Europe will severely hamper their ability to hedge. After an intensive lobbying effort, the politicians appear to be listening. Matt Cameron reports
Getting to grips with fair value
European corporate treasurers and finance officers are still way behind in their preparations for IAS 39.
IAS will inject volatility into financial statements, says S&P
The required adoption of International Accounting Standards (IAS) for publicly listed European Union banks by 2005 is set to boost not only the transparency, but also the volatility of these institutions' financial statements in coming years, rating…