To hedge or not to hedge
IAS 39
One of the most hotly debated issues arising from the adoption of the International Financial Reporting Standards (IFRS) has been the effect on corporates' hedging strategies. The new standards have led many companies to re-assess and change their hedging strategies, or even to stop hedging altogether. This initial reaction may be understandable, given the complex new accounting treatment required for derivatives, but it could leave companies exposed to significant risks that were previously
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