The importance of ALM

Accounting standards

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The pitched battles between the European Commission (EC) and the International Accounting Standards Board (IASB) over hedge accounting principles culminated in only the partial adoption of the controversial hedge accounting rule, IAS 39. This highly contentious outcome has focused the spotlight on how listed firms and banks report their earnings, with corporate treasurers beginning to recognise the importance of asset/liability management (ALM) in achieving their group’s economic objectives. Hed

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