10/03/2009 , OpusCapita

Hot topic: To hedge or not to hedge?

 

OpusCapita Journal interviewed three specialists on the topic: Antti Aittola, Director, KPMG, Finland; Patrik Bernhard, Director, Atos Consulting AB, Sweden; and Sebastian di Paola, Partner, PricewaterhouseCoopers SA, Switzerland.

A taster of the answers is published in OpusCapita Journal. Read the entire answers here.

Questions:

1. How is the use of hedge accounting proceeding in companies? Have corporations in general been able to implement hedge accounting in an efficient way?
2. The significance and benefits of hedge accounting: When do you think it is necessary, useful, or not needed? How or in what circumstances can a company benefit from it the most? What are its main benefits? Have the corporations' viewpoints changed with regard to hedge accounting rules over the past five years?
3. Does the recession create any special needs for hedge accounting?
4. What are the prerequisites for utilising hedge accounting efficiently?
5. How can accurate and reliable information about hedge accounting promote, for example, the actions of funders and investors?
6. Are there any differences in the use of hedge accounting between countries or regions?
7. Is there some special or topical viewpoint related to hedge accounting that you would like to point out?

Answers:

Antti Aittola, Director, KPMG, Finland
Patrik Bernhard, Director, Atos Consulting AB, Sweden
Sebastian di Paola, Partner, PricewaterhouseCoopers SA, Switzerland

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