Serafin Icasiano

Director, HSBC Thought Leadership

A collection of recently published insights from Serafin Icasiano.

Featured Articles

Articles

How new Hedge Accounting rules can help with Risk Management

In this two part write up, Serafin Icasiano looks at how the application of accounting rule changes can simplify the use of derivatives as a risk management tool.

In Depth

Lease accounting:  Understanding the differences between US GAAP and IFRS

Lease accounting: Understanding the differences between US GAAP and IFRS

Changes to lease accounting under US GAAP (ASC 842) have also been introduced, however, it is important to note some differences from IFRS 16.

In Depth

Hedging Foreign Operations

Serafin Icasiano offers a new perspective on hedging foreign operations

In Depth