Short cut to nowhere

Derivatives accounting


Don't believe US corporate accounts - at least, it seems, until there's been a chance for companies to restate them due to a realisation they've miscalculated or mistreated derivatives hedges. Eight years on since Financial Accounting Standard 133 (FAS 133) was drafted, and five years since its introduction in 2001, some companies and auditors in the US are still struggling to get to grip with the rules. And it is not just smaller or under-resourced companies that are experiencing problems. In

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