Hedging rules relaxed

Article Abstract:

International Accounting Standard 39 (IAS 39) required to be amended as its requirement resulted in greater volatility in banks reporting high revenues and equity. The international board's amendments to IAS 39 widens the range of exceptions to include macro-hedging, which minimizes the risk of adverse changes in interest rates by hedging across the full portfolio of loans rather than hedging against each indivRidual loan.

United States, Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Laws, regulations and rules, Hedging (Finance), International Accounting Standards Board, Powers and duties

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Tougher CPA course

Article Abstract:

Students of Certified Practising Accountant (CPA) will have to do six subjects instead of five with an increase in the study time. A new compulsory subject Business Strategy and Leadership will be added and a new elective on knowledge management will also be added.

Curricula, Study and teaching, Knowledge management, Accountants, Certified public accountants

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Bigger than big

Article Abstract:

Reasons behind the fist billionaire, PricewaterhouseCoopers in Australia, according to a survey conducted by a latest Business Review Weekly (BRW) Top 100 Accounting Firms, are examined.

Sales, profits & dividends, Company sales and earnings, Company earnings/profit, Rankings, PricewaterhouseCoopers Ltd.

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