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The new hedge accounting model under Ind AS 109 Financial Instruments will allow entities to reduce profit or loss and balance sheet volatility by applying hedge accounting in more circumstances. The change in accounting treatment is expected to prompt some companies to review their risk management activities which may have been previously restricted for the purpose of hedge accounting. 

Most reports on cyber security revolve around a common theme: despite heightened attention and unprecedented levels of security investment, the number of cyber incidents — and their associated costs — continues to rise. They typically point to the growing sophistication of hackers and other adversaries as a particularly intractable problem, and some deliberate over whether being secure is even possible in today’s rapidly evolving landscape of cyber attacks.

Each document in this series focuses on a single cornerstone so that leaders can launch risk transformation initiatives across all four cornerstones or start with a single one. This document examines the importance and workings of governance and culture.

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