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New accounting rules to boost corporate use of derivatives
July 30, 2012
A major change in international accounting rules due to come into force by 2015 looks set to transform the treatment of derivatives used as hedges for corporate transactions, believes HSBC.
International accounting standards watchdogs have proposed new rules for the treatment of derivatives following the global financial crisis of 2008. Multinational corporations (MNCs) – once warmed up to the new idea of adopting the rules – will be more open...
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