Krishnan Iyengar

Why Some Airlines May be Heading for Restatement

Jul 05 2011

Many airlines hedge their purchases of jet fuel through various means, but they should beware of using one method for assessment and another for measurement.

Interest rate risk, Sweden, and FAS 157 (ASC 820)

Nov 22 2010

Common concerns among Scandanavian countries include challenges of non-performance (i.e. credit) risk in valuing derivatives.

How the Global Financial Crisis Killed the LIBOR Benchmark

Sep 01 2010

Given that the interbank market has already moved to OIS discounting, the next logical step will be for this trend to trickle down into the corporate sector as well.