IAS 39 pushes Europe back to basics

New angles

Eight months after the introduction of International Financial Reporting Standards (IFRS), dealers say there has been a discernable impact on the derivatives market, as European firms look to simplify hedging strategies.

Under International Accounting Standard 39, implemented in January, listed European companies are required to mark-to-market their derivatives positions, with any changes in value reported on the profit and loss (P&L) statement. It has already had an impact on the interest rate

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