Regulatory challenges ahead for Italian corporates

New angles

The Italian corporate sector sees forthcoming accounting rules from the International Accounting Standards Board (IASB) as one of its main derivatives-related challenges. A survey conducted last month by Risk suggests that IAS 39, the accounting rule that requires financial instruments to be accounted for at fair value, will have a mixed impact on Italian corporates’ derivatives use.

Risk devised an in-depth questionnaire with the help of Banca Nazionale del Lavoro, and polled 35 major Italian

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