Pushing the boundaries



It's nearly a year since IAS 39 came into effect, yet the new accounting rules for derivatives are still causing howls of protest from corporate derivatives users, who have to accept earnings volatility as the cost of using more complex hedging products. Banks are now testing the boundaries of IAS 39 as they look for ways to structure a new generation of products that combine risk management sophistication with favourable accounting treatment – but corporate auditors are pushing back.

"I've been

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