Corporates and banks still behind on IAS 39

Almost 30% of the corporates and financial institutions surveyed said they had either not begun work on IAS 39 implementation or had only just started preparation at the beginning of this year. This comes as little surprise however, given the changing nature of the standards – it is not easy to prepare for a moving target. Indeed, changes have been made to IAS 39 as recently as March this year, when an amendment was added to allow for the contentious issue of macro hedging – fair-value hedge

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