Standard challenges

Energy Risk Annual Awards

For their 2005 accounts – and 2004 accounts, if they so choose – Europeancompanies trading energy will have to complywith a new standard governing accounting forderivative contracts. In light of the problemsUS companies have faced over the equivalentUS rules – Financial Accounting Standard 133(Fas 133 – see box), their Europeancounterparts may have a hard time ahead withInternational Accounting Standard Board’s(IASB’s) IAS 39. However, a trade body set uplast year – the International

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

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