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	<title>Hedge Accounting Matters</title>
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		<title>OCI Releases: Restatement Risk from the Finer Points of Hedge Accounting</title>
		<link>http://www.hedgeaccountingmatters.com/2011/08/oci-releases-restatement-risk-from-the-finer-points-of-hedge-accounting/</link>
		<comments>http://www.hedgeaccountingmatters.com/2011/08/oci-releases-restatement-risk-from-the-finer-points-of-hedge-accounting/#comments</comments>
		<pubDate>Mon, 01 Aug 2011 14:37:30 +0000</pubDate>
		<dc:creator>Shane Randolph</dc:creator>
				<category><![CDATA[General HA]]></category>
		<category><![CDATA[hedge accounting]]></category>
		<category><![CDATA[OCI]]></category>
		<category><![CDATA[restatement]]></category>
		<category><![CDATA[Reval]]></category>
		<category><![CDATA[SEC]]></category>

		<guid isPermaLink="false">http://www.hedgeaccountingmatters.com/?p=136</guid>
		<description><![CDATA[Reval Solution Consultant Shane Randolph says "...when regulators re-focus their attention on hedge accounting within the next two to three years, we will see the next round of restatements focus on the finer points of hedge accounting. One of those areas involves releases from other comprehensive income (OCI)."
]]></description>
		<wfw:commentRss>http://www.hedgeaccountingmatters.com/2011/08/oci-releases-restatement-risk-from-the-finer-points-of-hedge-accounting/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Why Some Airlines May be Heading for Restatement</title>
		<link>http://www.hedgeaccountingmatters.com/2011/07/why-some-airlines-may-be-heading-for-restatement/</link>
		<comments>http://www.hedgeaccountingmatters.com/2011/07/why-some-airlines-may-be-heading-for-restatement/#comments</comments>
		<pubDate>Tue, 05 Jul 2011 15:28:22 +0000</pubDate>
		<dc:creator>Krishnan Iyengar</dc:creator>
				<category><![CDATA[General HA]]></category>
		<category><![CDATA[ASC 815-20]]></category>
		<category><![CDATA[fair value]]></category>
		<category><![CDATA[hedge accounting]]></category>
		<category><![CDATA[restatement]]></category>

		<guid isPermaLink="false">http://www.hedgeaccountingmatters.com/?p=129</guid>
		<description><![CDATA[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.]]></description>
		<wfw:commentRss>http://www.hedgeaccountingmatters.com/2011/07/why-some-airlines-may-be-heading-for-restatement/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IFRS 9 Hedge Accounting: Missed Deadlines Creates Uncertainty</title>
		<link>http://www.hedgeaccountingmatters.com/2011/05/ifrs-9-hedge-accounting-missed-deadlines-creates-uncertainty/</link>
		<comments>http://www.hedgeaccountingmatters.com/2011/05/ifrs-9-hedge-accounting-missed-deadlines-creates-uncertainty/#comments</comments>
		<pubDate>Mon, 16 May 2011 15:01:54 +0000</pubDate>
		<dc:creator>Blaik Wilson</dc:creator>
				<category><![CDATA[General HA]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[hedge accounting]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[IFRS9]]></category>
		<category><![CDATA[Reval]]></category>

		<guid isPermaLink="false">http://hedgeaccountingmatters.com/?p=125</guid>
		<description><![CDATA[The delay of IFRS 9 hedge accounting (phase III) is disappointing news for many; particularly the commodity and option hedgers who were hoping to take advantage of the more favourable provisions in the new standard as soon as possible.]]></description>
		<wfw:commentRss>http://www.hedgeaccountingmatters.com/2011/05/ifrs-9-hedge-accounting-missed-deadlines-creates-uncertainty/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Preparing for IFRS 9</title>
		<link>http://www.hedgeaccountingmatters.com/2011/01/preparing-for-ifrs-9/</link>
		<comments>http://www.hedgeaccountingmatters.com/2011/01/preparing-for-ifrs-9/#comments</comments>
		<pubDate>Thu, 27 Jan 2011 15:11:28 +0000</pubDate>
		<dc:creator>Bevan Webster</dc:creator>
				<category><![CDATA[General HA]]></category>
		<category><![CDATA[hedge accounting]]></category>
		<category><![CDATA[hedging policy]]></category>
		<category><![CDATA[hedging strategy]]></category>
		<category><![CDATA[IAS 39]]></category>
		<category><![CDATA[IFRS 9]]></category>
		<category><![CDATA[risk management]]></category>

		<guid isPermaLink="false">http://hedgeaccountingmatters.com/?p=122</guid>
		<description><![CDATA[Companies should undertake a review of their current risk management and hedge accounting policies to highlight how the proposed changes will impact these policies given the new IFRS 9 requirement. The proposed rules can operate on three core levels.]]></description>
		<wfw:commentRss>http://www.hedgeaccountingmatters.com/2011/01/preparing-for-ifrs-9/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Interest rate risk, Sweden, and FAS 157 (ASC 820)</title>
		<link>http://www.hedgeaccountingmatters.com/2010/11/interest-rate-risk-sweden-and-fas-157-asc-820/</link>
		<comments>http://www.hedgeaccountingmatters.com/2010/11/interest-rate-risk-sweden-and-fas-157-asc-820/#comments</comments>
		<pubDate>Mon, 22 Nov 2010 15:14:18 +0000</pubDate>
		<dc:creator>Krishnan Iyengar</dc:creator>
				<category><![CDATA[General HA]]></category>
		<category><![CDATA[credit risk]]></category>
		<category><![CDATA[fair value]]></category>
		<category><![CDATA[FAS 157]]></category>
		<category><![CDATA[hedge accounting]]></category>
		<category><![CDATA[IAS 39]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[Topic 820]]></category>

		<guid isPermaLink="false">http://hedgeaccountingmatters.com/?p=115</guid>
		<description><![CDATA[Common concerns among Scandanavian countries include challenges of non-performance (i.e. credit) risk in valuing derivatives.]]></description>
		<wfw:commentRss>http://www.hedgeaccountingmatters.com/2010/11/interest-rate-risk-sweden-and-fas-157-asc-820/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Accounting for Cross Currency Interest Rate Swaps – A New Approach to Avoid P&amp;L Volatility</title>
		<link>http://www.hedgeaccountingmatters.com/2010/10/accountingforcrosscurrencyirswaps/</link>
		<comments>http://www.hedgeaccountingmatters.com/2010/10/accountingforcrosscurrencyirswaps/#comments</comments>
		<pubDate>Sun, 03 Oct 2010 13:07:59 +0000</pubDate>
		<dc:creator>Blaik Wilson</dc:creator>
				<category><![CDATA[General HA]]></category>
		<category><![CDATA[cross currency interest rate swaps]]></category>
		<category><![CDATA[cross currency swaps]]></category>
		<category><![CDATA[derivative risk management policy]]></category>
		<category><![CDATA[global financial crisis]]></category>
		<category><![CDATA[hedge accounting]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[IFRS 9]]></category>
		<category><![CDATA[IFRS9]]></category>

		<guid isPermaLink="false">http://hedgeaccountingmatters.com/?p=107</guid>
		<description><![CDATA[Since the financial crisis, many organisations have experienced significant P&#038;L volatility on their cross currency interest rate swaps through movements in currency basis. Recently, a new technique for applying hedge accounting to these instruments has emerged... ]]></description>
		<wfw:commentRss>http://www.hedgeaccountingmatters.com/2010/10/accountingforcrosscurrencyirswaps/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>How the Global Financial Crisis Killed the LIBOR Benchmark</title>
		<link>http://www.hedgeaccountingmatters.com/2010/09/how-the-global-financial-crisis-killed-the-libor-benchmark/</link>
		<comments>http://www.hedgeaccountingmatters.com/2010/09/how-the-global-financial-crisis-killed-the-libor-benchmark/#comments</comments>
		<pubDate>Wed, 01 Sep 2010 21:05:55 +0000</pubDate>
		<dc:creator>Krishnan Iyengar</dc:creator>
				<category><![CDATA[General HA]]></category>
		<category><![CDATA[global financial crisis]]></category>
		<category><![CDATA[LIBOR]]></category>
		<category><![CDATA[OIS]]></category>
		<category><![CDATA[OTC derivative reform]]></category>
		<category><![CDATA[OTC derivatives]]></category>
		<category><![CDATA[regulatory reform]]></category>
		<category><![CDATA[swaps]]></category>
		<category><![CDATA[valuations]]></category>

		<guid isPermaLink="false">http://hedgeaccountingmatters.com/?p=103</guid>
		<description><![CDATA[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.  
]]></description>
		<wfw:commentRss>http://www.hedgeaccountingmatters.com/2010/09/how-the-global-financial-crisis-killed-the-libor-benchmark/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>IFRS 9 Business Model Test – A Challenging New Principle</title>
		<link>http://www.hedgeaccountingmatters.com/2010/08/ifrs-9-business-model-test/</link>
		<comments>http://www.hedgeaccountingmatters.com/2010/08/ifrs-9-business-model-test/#comments</comments>
		<pubDate>Wed, 04 Aug 2010 16:08:07 +0000</pubDate>
		<dc:creator>Eva Marie De Leon</dc:creator>
				<category><![CDATA[IASB]]></category>
		<category><![CDATA[ALM]]></category>
		<category><![CDATA[asset and liability management]]></category>
		<category><![CDATA[fair value]]></category>
		<category><![CDATA[hedge accounting]]></category>
		<category><![CDATA[IAS 39]]></category>
		<category><![CDATA[IFRS 9]]></category>
		<category><![CDATA[IFRS9]]></category>
		<category><![CDATA[Reval]]></category>

		<guid isPermaLink="false">http://hedgeaccountingmatters.com/?p=94</guid>
		<description><![CDATA[Under IFRS 9, IASB has taken a more simplified approach by reducing the classification to two categories:  amortized cost or fair value.  ]]></description>
		<wfw:commentRss>http://www.hedgeaccountingmatters.com/2010/08/ifrs-9-business-model-test/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Conflicting Messages:  Death of Short Cut vs Death of Quantitative Assessment</title>
		<link>http://www.hedgeaccountingmatters.com/2010/07/conflicting-messages-death-of-short-cut-vs-death-of-quantitative-assessment/</link>
		<comments>http://www.hedgeaccountingmatters.com/2010/07/conflicting-messages-death-of-short-cut-vs-death-of-quantitative-assessment/#comments</comments>
		<pubDate>Thu, 01 Jul 2010 13:34:08 +0000</pubDate>
		<dc:creator>Andrew Volz</dc:creator>
				<category><![CDATA[FASB]]></category>
		<category><![CDATA[General HA]]></category>
		<category><![CDATA[ASC 815]]></category>
		<category><![CDATA[critical terms match]]></category>
		<category><![CDATA[CTM]]></category>
		<category><![CDATA[fas 133]]></category>
		<category><![CDATA[FAS 133 ED]]></category>
		<category><![CDATA[FAS 133 Exposure Draft]]></category>
		<category><![CDATA[FAS ED]]></category>
		<category><![CDATA[hedge accounting]]></category>
		<category><![CDATA[hedge effectiveness]]></category>
		<category><![CDATA[long-haul]]></category>
		<category><![CDATA[Reval]]></category>
		<category><![CDATA[short-cut]]></category>

		<guid isPermaLink="false">http://hedgeaccountingmatters.com/?p=90</guid>
		<description><![CDATA[While many will commend the FASB for mandating measurement in all circumstances, it seems odd to go the other direction by eliminating the highly effective criteria under the current quantitative assessment requirement.  The FASB states that "eliminating the shortcut method and the critical terms match method would result in a more consistent model for assessing hedge effectiveness."]]></description>
		<wfw:commentRss>http://www.hedgeaccountingmatters.com/2010/07/conflicting-messages-death-of-short-cut-vs-death-of-quantitative-assessment/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Importers Beware &#8211; IFRS 9 Could Result in Lost Margin</title>
		<link>http://www.hedgeaccountingmatters.com/2010/06/importers-beware-ifrs-9-could-result-in-lost-margin/</link>
		<comments>http://www.hedgeaccountingmatters.com/2010/06/importers-beware-ifrs-9-could-result-in-lost-margin/#comments</comments>
		<pubDate>Fri, 18 Jun 2010 13:39:57 +0000</pubDate>
		<dc:creator>Blaik Wilson</dc:creator>
				<category><![CDATA[General HA]]></category>
		<category><![CDATA[ASC 815]]></category>
		<category><![CDATA[basis adjustments]]></category>
		<category><![CDATA[currency risk]]></category>
		<category><![CDATA[ERP]]></category>
		<category><![CDATA[fas 133]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[IAS 39]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[IFRS 9]]></category>
		<category><![CDATA[OCI]]></category>
		<category><![CDATA[Reval]]></category>

		<guid isPermaLink="false">http://hedgeaccountingmatters.com/?p=86</guid>
		<description><![CDATA[One of the proposed changes from IAS 39 in the new standard IFRS 9 is the removal of the ability to make ‘basis adjustments’ to non-financial hedged items. This could be a major issue for many importers who hedge their currency risk. The whole process of capturing gross margin in the ERP/Stock Management system may need to change or importers may risk losing margin on sales. ]]></description>
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		<slash:comments>1</slash:comments>
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