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IAS 39 and Hedge Accounting - For Better or For Worse?

IAS 39 and hedge accounting

I was recently asked a simple but nevertheless somewhat disconcerting question: “When everything is considered, after 12 years, has IAS 39 and the hedge accounting exception been beneficial for the profession of treasurer or not?” IAS 39 has its good and its bad sides.

Nevertheless, it has been relatively beneficial to the profession and to world finance. Its successors will be even better in ironing out a number of points that are often criticised by users.

Key Points

  • The good and bad sides of IAS 39
  • Hedge accounting, a temporary exception
  • For better or for worse?


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Written by:


François Masquelier

RTL Group

Head of Corporate Finance and Treasury, RTL Group, and Honorary Chairman of the European Association of Corporate Treasurers

This article is available as part of an extensive case studies collection: Tax & Accounting Series

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