• Corporations
  • Hedge Accounting

Kern Roberts helps lead the European Accounting Advisory team, specialising in hedge accounting under IAS 39, IFRS 9 and FRS 102. He also advises on embedded derivatives, the fair value requirements under IFRS 13, and the disclosure and presentation of financial instruments. 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 acting as the key Technical Accounting contact for Barclays Risk Solutions Group (primarily focussed on derivative risk management products for corporate clients), as well as providing Technical Accounting review and input to Barclays’ external IFRS reporting. Prior to Barclays, he 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.