IASB publishes proposal on macro hedging.The International Accounting Standards Board  An editor has expressed concern that this article or section is .Please help improve the article by adding information and sources on neglected viewpoints, or by summarizing and recently published proposals to improve the implementation of IAS See iPlanet Application Server. 1. (computer) IAS - The first modern computer. It had main registers, processing circuits, information paths within the central processing unit, and used Von Neumann's fetch-execute cycle. 39, Financial Instruments: Recognition and Measurement. The proposals would enable fair-value hedge accounting Why is hedge accounting necessary? Many financial institutions and corporate businesses (entities) use derivative financial instruments to hedge their exposure to different risks (eg interest rate risk, foreign exchange risk, commodity risk, etc). to be used more readily for a portfolio hedge of interest rate risk--sometimes referred to as macro hedging hedging, in commerce, method by which traders use two counterbalancing investment strategies so as to minimize any losses caused by price fluctuations. It is generally used by traders on the commodities market. . The proposals, set out in an exposure draft, retain the basic principles behind IAS 39, but seek to reduce compliance costs. To view the proposals, visit www.fei.org/ news/finrep/files/2003pr06.pdf. |
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