Legal News

LIBOR transition—impact on hedge accounting

Published on: 25 July 2019
Published by: LexisPSL
  • LIBOR transition—impact on hedge accounting
  • Background
  • What is hedge accounting?
  • Why is the market concerned about hedge accounting in the context of the transition away from LIBOR to RFRs?
  • What are the FASB and IASB doing to address these concerns?
  • IASB
  • FASB
  • What has been the response to the IASB and FASB actions in the market? 
  • How urgent is it to resolve this issue and why?
  • Are there any other key points to be aware of on this issue?

Article summary

Banking & Finance analysis: Robert Pickel, Chair of P.R.I.M.E. Finance, explains the concerns around hedge accounting in the context of the transition away from LIBOR and discusses how these concerns are being addressed. or take a trial to read the full analysis.

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