Viewing entries posted in December 2012

Implementing IAS 39 Hedge Accounting with Fairmat

Posted by Fairmat Srl


The IAS 39 accounting rules disciplines the representation and the valuation of financial instruments on the balance sheet. A fundamental principle in IAS is that all derivatives are measured at fair value. Besides innovation in the valuation process, the IAS 39 principle introduces relevant advances in the hedging instruments accounting (Hedge Accounting).

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