Incorporating Non-performance Risk in IR and FX Derivative Valuations in Accordance with IFRS 13

Learn the process, methods and assumptions used to incorporate non-performance risk in valuations of interest rate and foreign exchange derivatives in accordance with the provisions of International Financial Reporting Standard 13, Fair Value Measurement (IFRS 13)

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Common Challenges to Hedging FX Risk
Common Challenges to Hedging FX Risk

This article will cover three key hurdles that companies face when crafting and maintaining currency hedgin...

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Accounting for Floating Rate Loans Under IFRS, FRS 102
Accounting for Floating Rate Loans Under IFRS, FRS 102

Preparers and auditors should carefully consider the accounting consequences when encountering floors in fl...