Shaping hedges
Article Abstract:
An IFRS consultant at Lloyds TSB is looking at the US precedents while assessing the effect of IAS 39 on the use of derivatives and hedging. IAS 39 allows for volatility to be removed via hedge accounting and is more suited to some derivatives than others and the introduction of FAS 133 in the US appeared to have less impact on market behavior after the initial apprehension was settled.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
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Global times
Article Abstract:
The European Union's regulatory priorities are reviewed from the perspective of the existing market situation. It furthers reviews the decision by the U.S. Securities and Exchange Commission (SEC) to lift the reconciliation requirement for IFRS reporting.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2007
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Charity changes
Article Abstract:
Charity audits in the U.K. are likely to be affected by the proposed revisions in Practice Note 11 that will reflect changes in charity and company legislation. The article discusses some of the complex issues charity auditors need to deal with.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2008
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