Credit solution

Many companies have used hedge accounting rules for interest rate hedges, but hedge accounting for credit risk is much less common. Dirk Schubert argues hedge accounting for this type of risk can be applied, and proposes a possible solution

Over the past few years, preparers of financial statements have faced various issues in implementing International Accounting Standard (IAS) 39, which covers the recognition and measurement of financial instruments. In particular, many have found the rules around hedge accounting to be complicated and difficult to implement.

- Credit solution (PDF, 171KB)

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