Search results with tag "Hedging activities"
PwC Guide Derivative instruments and hedging activities
www.pwc.com.cycomplexity of derivative transactions have steadily increased and the nature of hedging activities continues to evolve. In practice, hedge accounting is difficult to apply and leads to divergent interpretations. For this reason, the use of derivative instruments and related hedging activities still attracts heightened scrutiny from
EY Applying Hedging
assets.ey.comin hedging activities in both financial and non-financial services entities. 1.2 The main changes in the IFRS 9 hedge accounting requirements Hedge accounting under IAS 39 Financial Instruments: Recognition and Measurement is often criticised as being complex and rules-based, thus, ultimately not reflecting an entity’s risk management activities.
Derivatives markets, products and participants
www.bis.orginstruments help economic agents to improve their management of market and credit risks. ... Hedgers enter a derivative contract to protect against adverse changes in the values of their ... financing terms to those firms that have reduced their market risks through hedging activities than to those without. Fund managers sometimes use ...