Fitch survey questions accounting practices


A recent study conducted by Fitch Ratings warns that companies across different sectors may have to restate earnings. The study, which focuses on 57 global corporations representing over $1 trillion in debt, concludes that there is a “lack of consensus” among companies with respect to disclosure and the application of derivatives accounting regulations in both the US and Europe.

The study concentrated on the use of hedge accounting, which could reduce income statement volatility but, consequently

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