Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 44
IFRS CORNER
- WHAT ARE
THE MAIN
BENEFITS 94 %
PRISE EN CHARGE
DES ENFANTS
Everyone seems to agree on all benefits
brought by IFRS 9 on hedge accounting.
But what are the most important benefits?
et de collecte
LE MAGAZINE DU TRESORIER / TREASURER MAGAZINE
-
N°98
- JULY /
AUG / SEP 2017
6%
44
FRAIS GÉNÉRAUX ET DE COLLECTE
1. Reduction of P&L volatility
as with new provisions more hedges will qualify for hedge accounting and consequently reduce volatility (e.g. ability to hedge the component risk of a non-financial item,
removal of [80-125] corridor for effectiveness, ...)
2. More instruments available. The Time Value (TV) of options are not anymore required to be booked into P&L. Now TV will be considered as cost of hedging and be treated
as a separate element of equity.
CONTACTEZ-NOUS
Votre antenne locale
3. Possibility to revisit hedging strategies and to hedge more in terms of portfolio
and to use cash-flow at risk to identify correlation between risks.
Je verse un don
PSE Luxembourg
14 rue Erasme
L - 2082 Luxembourg
E-mail : pseluxembourg@gmail.com
Tél :principles,
(+ 352)corrects
27 84some
83 of73
5. All-in it simplifies hedge accounting
the IAS 39 errors
4. It reflects better and more accurately how an entity manages its risks and the
extent to which hedging mitigates those risks. The new model provides a better link
between an entity's risk management strategy, the rationale for hedging and the impact of hedging on financial statements.
and will be more principles-based.
Pour information - Contact PSE France :
At the end of the day, we can agree that IFRS 9 will offer a better alignment of hedge
accounting and risk management strategies. However, although the principles in
the new standard will provide welcome relief, the application guidance in some areas
remains complex. Significant effort may be needed to analyze the requirements,
consider alternatives and determine how best to apply them to an entity's particular
circumstances.
-
Pour un sourire d'enfant - Secrétariatpar courrier
par courriel
49 rue Lamartine
78035 Versailles Cedex
- France
François Masquelier,
Chairman of ATEL
E-mail : secretariat@site-pse.org
Tél : +33 (0) 1 39 67 17 25
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017
Table of Contents for the Digital Edition of Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017
COUVERTURE
SOMMAIRE
EDITORIAL
FINANCIAL HIGHLIGHTS Luxembourg Tax News
INTERVIEW with Sue Dean - Manager Director, Head of EMEA Treasury Services, J.P Morgan
FOCUS
How to attract and then retain talented young people to careers as treasurers?
Selecting your bank could be a challenge
Planning corporate reorganisations in credit agreements
FORUM
Repo markets and corporate practice
Cyber attaques en chaîne
Investir dans un contexte de remontée des taux d'intérêt?
Results and analysis of the EY Survey
THE FINANCIAL RISK OBSERVATORY
NEWS
LIFE BEYOND NUMBERS
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - COUVERTURE
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 2
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - SOMMAIRE
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 4
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - EDITORIAL
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - FINANCIAL HIGHLIGHTS Luxembourg Tax News
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 7
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - INTERVIEW with Sue Dean - Manager Director, Head of EMEA Treasury Services, J.P Morgan
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 9
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 10
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 11
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - How to attract and then retain talented young people to careers as treasurers?
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 13
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 14
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 15
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - Selecting your bank could be a challenge
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 17
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - Planning corporate reorganisations in credit agreements
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 19
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 20
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 21
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 22
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - Repo markets and corporate practice
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 24
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 25
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - Cyber attaques en chaîne
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 27
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - Investir dans un contexte de remontée des taux d'intérêt?
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 29
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - Results and analysis of the EY Survey
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 31
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 32
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 33
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 34
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - THE FINANCIAL RISK OBSERVATORY
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 36
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 37
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 38
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - NEWS
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 40
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 41
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 42
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 43
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 44
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 45
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 46
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 47
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 48
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - LIFE BEYOND NUMBERS
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 50
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 51
Trésorier/Treasurer magazine - N°98 - July/Aug/Sep 2017 - 52
https://www.nxtbook.fr/newpress/atel/99-4T2017
https://www.nxtbook.fr/newpress/atel/98-3T2017
https://www.nxtbook.fr/newpress/atel/97-2T2017
https://www.nxtbook.fr/newpress/atel/96-1T2017
https://www.nxtbook.fr/newpress/atel/95-4T2016
https://www.nxtbook.fr/newpress/atel/94-3T2016
https://www.nxtbook.fr/newpress/atel/93-2T2016
https://www.nxtbook.fr/newpress/atel/le-magazine-du-tresorier/92-1T2016
https://www.nxtbook.fr/newpress/atel/le-magazine-du-tresorier/91-4T2015
https://www.nxtbook.fr/newpress/atel/le-magazine-du-tresorier/90-3T2015
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/89-2T2015
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/88-1T2015
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/87-4T2014
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/86-3T2014
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/85-2T2014
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/84-1T2014
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/83-4T2013
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/82-3T2013
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/81-2T2013
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/80-1T2013
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/79-3T2012
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/78-2T2012
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/77-1T2012
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/76-4T2011
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/75-3T2011
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/74-2T2011
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/73-1T2011
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/72-4T2010
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/71-3T2010
https://www.nxtbook.com/newpress/atel/le-magazine-du-tresorier/70-2T2010
https://www.nxtbook.com/newpress/atel/le_magazine_du_tresorier-69-1T2010
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-68-4T2009
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-67-3T2009
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-66-2T2009
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-65-1T2009
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-63-3T2008
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-64-4T2008
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-62-2T2008
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-61-1T2008
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-60-4T2007
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-59-3T2007
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-58-2T2007
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-57-1T2007
https://www.nxtbook.com/newpress/atel/lemagazinedutresorier-56-4T2006
https://www.nxtbookmedia.com