ESMA Urges Accounting Rules To Be Extended Beyond Mandated Clearing

Draft accounting rules that limit the continuation of hedge accounting to novation of derivatives resulting from mandated central clearing should be extended to include all contracts cleared through a central counterparty, according to the European Securities and Markets Authority.

  • 09 Apr 2013

Draft accounting rules that limit the continuation of hedge accounting to novation of derivatives resulting from mandated central clearing should be extended to include all contracts cleared through a central counterparty, according to the European Securities and Markets Authority. According to the International Accounting Standards Board’s exposure draft ...

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