Exposure Draft Hedge Accounting: Challenges or Opportunities?
by Yin Toa Lee, Partner and Financial Services Leader, Ernst & Young, Financial Accounting Advisory Services, Asia Pacific
The International Accounting Standard Board (the Board) completed deliberation in September 2011 to make...
Post-Trade Hedge Accounting
by Yin Toa Lee, Partner and Leader of Financial Accounting Advisory Services, Ernst & Young, Financial Services, Far East Area
Re-designation of non-zero fair value derivatives is one of the most problematic areas in post-trade hedge accounting under IFRS in Asia,...