Managing the Hedging Risk

- WatersTechnology Staff
- 01 Sep 2009

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Defer the financial impact of a derivative hedge transaction to smooth quarterly earnings in line with the Financial Accounting Standard (FAS) 133 and International Accounting Standard (IAS) 39 at your peril. Recent corporate history offers several sobering examples of firms that have had to restate earnings thanks to errors in their hedge accounting practices. Restatement of earnings inevitably leads to a loss of trust from the market, and organizations can expect to forfeit a good portion of

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