To hedge or not to hedge

IAS 39

pg43-mansfield-gif

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

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact info@risk.net or view our subscription options here: http://subscriptions.risk.net/subscribe

You are currently unable to copy this content. Please contact info@risk.net to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to Risk.net? View our subscription options

You need to sign in to use this feature. If you don’t have a Risk.net account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here