Hedging rules relaxed
Article Abstract:
International Accounting Standard 39 (IAS 39) required to be amended as its requirement resulted in greater volatility in banks reporting high revenues and equity. The international board's amendments to IAS 39 widens the range of exceptions to include macro-hedging, which minimizes the risk of adverse changes in interest rates by hedging across the full portfolio of loans rather than hedging against each indivRidual loan.
Publication Name: Business Review Weekly
Subject: Business, general
ISSN: 0727-758X
Year: 2003
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Tougher CPA course
Article Abstract:
Students of Certified Practising Accountant (CPA) will have to do six subjects instead of five with an increase in the study time. A new compulsory subject Business Strategy and Leadership will be added and a new elective on knowledge management will also be added.
Publication Name: Business Review Weekly
Subject: Business, general
ISSN: 0727-758X
Year: 2003
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Bigger than big
Article Abstract:
Reasons behind the fist billionaire, PricewaterhouseCoopers in Australia, according to a survey conducted by a latest Business Review Weekly (BRW) Top 100 Accounting Firms, are examined.
Publication Name: Business Review Weekly
Subject: Business, general
ISSN: 0727-758X
Year: 2005
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