Fair-value freeze in Japan


Ever since Japan embarked on a process to converge domestic accounting rules with international accounting standards five years ago, expectations have grown that a ‘fair-value option’ would be introduced in the country. This option has been used by corporates and financial institutions around the world to bypass stringent hedge effectiveness tests for hedge accounting treatment.

Hedge accounting is a complicated practice (see box, page 22). Bound by strict hedge effectiveness requirements, a

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

If you already have an account, please sign in here.

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