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Corporate Treasury in Germany 2009

Hedge Accounting in accordance with IAS 39:

Driving force or impediment to economically meaningful risk management?

Results of a PricewaterhouseCoopers study in collaboration with the Justus-Liebig-University at Giessen

Categories: Accounting, Intercompany Financing, Strategic Treasury, IAS 39, Hedge Accounting, FAS 133, Consultancy Articles

The regulations governing the accounting of economic securing measures – so-called hedge accounting – are some of the most contested provisions of the International Financial Reporting Standards (IFRS). Practice relevant literature repeatedly brands them as lacking practical relevance and as being overrated. It is feared that the securing strategies used by companies, cannot be illustrated by the provisions of IAS 39.

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Hedge Accounting in accordance with IAS 39:

Results of a PricewaterhouseCoopers study in collaboration with the Justus-Liebig-University at Giessen