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The French Association of Corporate Treasurers (AFTE, Association Française des Trésoriers d’Entreprise) wishes to thank the International Accounting Standards Board (IASB) for the opportunity to comment on the ED/2010/13 “Hedge Accounting” dated December 2010.
AFTE is made up of 1,300 members representing the 1,000 largest French firms. It is the oldest association of corporate treasurers in the world, and plays an active role in the works of the European Association of Corporate Treasurers (EACT), which it helped to found.
AFTE wishes to make clear that this response applies to Industrial and Commercial companies only; it does not take into consideration sectors such as Bank and Insurance, which may have different concerns.
This ED is essential for Corporates and AFTE would like to emphasise that corporate treasurers represents a larger community of preparers than banks community.
AFTE would like to stress the importance of having reliable and constant, long-term standards. For example, given a hedged position of ten years or longer, it would be very problematic if the rules were changed every five years
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