A Regressive Approach to Hedge Accounting at Novelis

A Regressive Approach to Hedge Accounting at Novelis by Louis W. Edwards, Director, Derivative Accounting and Reporting, Novelis One of the more important decisions to be made during the life of a hedge is how to assess its effectiveness. Both ASC 815 (FAS 133) and IAS 39 require companies to assess hedge effectiveness at the […]