To hedge or not to hedge

While new derivatives-accounting standard IAS 39 should not in itself drive business decisions, reviewing risk-management practices as a result of the new rules may be no bad thing for corporates, says Duncan Mansfield


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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