In the great restatement wave of 2005, much attention focused on problems in lease accounting. Now experts say hedge accounting errors deserve at least some blame for the volume of restatements—and more are likely on the way.

In the great restatement wave of 2005, much attention focused on problems in lease accounting. Now experts say hedge accounting errors deserve at least some blame for the volume of restatements—and more are likely on the way.
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