Applied risk management series
IFRS 9: Hedge effectiveness and optimal hedge ratios
The controversial rule-based hedge accounting standards known as International Accounting Standards 39 (IAS 39),are set to be replaced at the beginning of 2015 by a simpler, principle-based approach – International Financial Reporting Standards 9 (IFRS 9) – which attempts to align the accounting of hedging instruments with the International Accounting Standards Board’s risk management objectives.
In this article, we explore some of the main implications of IFRS 91 for energy and commodity
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The global LNG market is on the brink of significant changes set to alter trading dynamics and market behaviour, say analysts
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Digital currency brings cost efficiencies to financing, but its real benefit to commodity firms lies in making huge pools of new capital available, write Jean-Marc Bonnefous and Ronan Julien
US shutdown leaves commodity traders without key data
Commodity traders are ‘flying blind’ without Commitment of Traders reports
Energy Risk at 30: Learning from the past
Energy Risk looks back at the seminal events and developments that have shaped today’s energy markets
