Yin Toa Lee

Partner and Financial Services Leader, Ernst & Young, Financial Accounting Advisory Services, Asia Pacific,

Articles

Exposure Draft Hedge Accounting: Challenges or Opportunities?

Exposure Draft Hedge Accounting: Challenges or Opportunities? by Yin Toa Lee, Partner and Financial Services Leader, Ernst & Young, Financial Accounting Advisory Services, Asia Pacific Introduction The International Accounting Standard Board (the Board) completed...

Post-Trade Hedge Accounting

Post-Trade Hedge Accounting by Yin Toa Lee, Partner and Leader of Financial Accounting Advisory Services, Ernst & Young, Financial Services, Far East Area Re-designation of non-zero fair value derivatives is one of the most problematic areas in post-trade...