The article examines some of the technology issues surrounding hedge accounting and offers suggestions to support treasurers who are charged with evaluating technical solutions. IAS 39 Financial Instruments: Recognition and Measurement recognises three types of hedge. Not all treasurers will require technology solutions for all three types. However it seems likely that as compliance increases and more emphasis is put on Sarbanes-Oxley type process then treasurers whose operations have been spreadsheet based are being propelled into the Treasury Management Systems (TMS) marketplace.
