FAQ: IBOR transition to risk-free rates under IFRS — hedge accounting impacts
- LIBOR Transition
Kern Roberts leads Chatham’s European Accounting Advisory team, specialising in hedge accounting under IFRS 9, IAS 39, ASC 815, and FRS 102. Kern sits on the European Accounting Committee of the International Swaps and Derivatives Association (ISDA).
Prior to joining Chatham, he worked for Barclays in their Technical Accounting Group, and has also held technical accounting and audit positions with Smith and Williamson and PwC.
Kern is a fellow of the ICAEW and graduated from the University of Warwick with a first class degree in politics and sociology.
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