EACT Comment in Response to IASB ED/2010/13: Hedge Accounting

The EACT has submitted a comment letter in response to the IASB's consultation on hedge accounting; this is part of the overall work being done to replace IAS 39 and therefore a major project of great concern to corporate treasurers. Our comment is broadly supportive of the IASB's proposals but we emphasise changes that should be met in order to reinforce the practical relevance of the new standard as to how treasurers actually manage risk.

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