Asia readies for new hedge accounting rules
Brought to account
In late 2010, international accounting standards setters unveiled one of the most significant accounting rule changes in recent years, by promising to align risk management with accounting and facilitate the use of more derivatives for hedging purposes. The move was greeted warmly by the corporates and the derivatives industry in Asia, where some parties believe accounting rules have contained the ability of corporations to hedge their risks.
The International Accounting Standards Board (IASB)
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