Y2K + 1: the year 2001 bug?

Article Abstract:

Issues discussed concern how businesses and their accountants can manage new accounting standards in the areas of hedging activities and risk management. For companies that report using the International Accounting Standards or the US GAAP, 'Financial Instruments: Recognition and Measurement' (IAS 39) may necessitate a change in financial policies and accounting practices.

World, Methods, Accountants

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IAS 39: a tangled web

Article Abstract:

A discussion of IAS 39 is presented, focusing on how the new standard deals with accounting for financial instruments. New standards for reporting derivatives and hedge funds are examined.

Management, Laws, regulations and rules, Derivatives (Financial instruments), International Accounting Standards Board, Financial instruments, Hedge funds

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Easing the pain

Article Abstract:

The implementation of International Accounting Standard, IAS 39, from 2001 offers a number of challenges for accountants. The issue of hedge accounting is described in the new standard and detailed requirements must be met.

Usage, Hedging (Finance), International Accounting Standard 39

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