Christmas cheer for corporate hedgers

The third phase of IFRS 9 will help companies better reflect their hedging activities on their financial statements.
Blaik Wilson, solutions consultant at Reval, and vice-chairman of its hedge accounting technical taskforce
Blaik Wilson, solutions consultant at Reval, and vice-chairman of its hedge accounting technical taskforce
December 21, 2010

It’s been a long time coming, but corporations may have felt the warm glow of an early Christmas this month. The unlikely source of this Yuletide cheer is the International Accounting Standards Board’s (IASB) latest IFRS 9 exposure draft, which addresses the rather involved issue of hedge accounting.

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