Corporates mull options hedge in new life under IFRS 9

Corporates have been considering using options to hedge their FX exposure ever since the International Financial Reporting Standard 9 came into effect this year. But interest has been slower to build than some experts had expected.

  • By Ross Lancaster
  • 08 Feb 2018

Under the IAS 39 accounting standard that IFRS 9 replaced in January, the time value of an option used as a hedging instrument had to be directly recognised in a company’s profit and loss statement. This could cause uncomfortable volatility on a balance sheet.

IFRS 9 has addressed the ...

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