In the corporate world, the scheduled implementation of IAS 39 is being toutedas one of the reasons for a decline in the use of complex derivatives for hedgingpurposes. With treasurers required to fair value their derivatives exposures – anarea in which many have little or no training – some corporate treasurersare erring on the side of vanilla products (seepages 2–3).

Meanwhile, IAS is also proving to be a sticky issue in Australia’s bustlingsecuritisation market. Market participants are

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