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REGULATORS AND REGULATION
European Commission officials have welcomed the International Accounting Standards Board’s (IASB) decision to allow for ‘macro-hedging’ as part of its proposed new accounting standards, due to come into place in 2005. “The Commission has throughout this process strongly urged both the IASB and representatives of the banking and insurance industries to work together towards an acceptable solution on IAS 32 and 39. Perhaps we are now beginning to see the fruits of that co

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