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| Tekijä: | Jeffery, C. |
| Otsikko: | French triumph on IAS 39 |
| Lehti: | Risk
2004 : AUG, VOL. 17:8, p. 46-48 |
| Asiasana: | accounting standards banks financial reporting France hedging international |
| Kieli: | eng |
| Tiivistelmä: | This article reports on the successful block of the full endorsement of IAS 39. The block was made by a number of European banks, led by the French. According to the writer, the standard which forces banks to recognize their derivatives hedge positions to market value, looks set to have less significant impact on banks after being watered down by the European Commission. |
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