The value of VAR

IAS 39


At the start of 2005, International Financial Reporting Standards (IFRS) came into force for more than 7,000 publicly quoted companies in the European Union. The new standards will significantly affect several areas of accounting, in particular accounting for financial derivatives. The standard that deals with derivatives accounting is IAS 39 Financial Instruments: Recognition and Measurement (IAS 39). This standard requires corporates to report the mark-to-market (MTM) of

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