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A major change is needed to correct new hedge accounting rules, which could restrict derivatives use by Asian firms hedging their foreign currency exposures
The hedge accounting standard for derivatives introduced by the International Accounting Standards Board (IASB) in September requiring the currency basis element of a hedge to move to the profit and loss section of the balance sheet will lead to greater volatility for Asian firms.
In hedge accounting, entries for the ownership of a security and the opposing hedge are treated as one, which reduces
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