Hedge accounting – meaningful or a waste of time?

KPMG in the media: Silvan Loser

Using a case study, Silvan Loser shows how hedge accounting affects the income statement, regardless of whether it is prepared in accordance with the Swiss Code of Obligations, Swiss GAAP FER or IFRS. In his article, he focuses on the requirements for (voluntarily) using hedge accounting and presents a specific example of the hedging documents required.