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Kern Roberts

Managing Director
Global Accounting Practice Lead

London

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About Kern

Kern Roberts leads Chatham’s Global Accounting Advisory team, overseeing the team's strategic direction and operational excellence.

Kern sits on the European and North American Accounting Working Groups of the International Swaps and Derivatives Association (ISDA). The Financial Reporting Council appointed Kern to their Advisory Panel to provide expert advice across the breadth of their activities. He is also a member of the Corporate Reporting Faculty Board of the Institute of Chartered Accountants in England and Wales (ICAEW).

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 Pricewaterhouse Coopers.

Kern graduated from the University of Warwick with a first class degree in politics and sociology.

Publications

White Paper

Hedge Accounting for Off-market Interest Rate Swaps under IFRS 9

Hedge accounting is a key component when trading interest rate swaps with off-market derivatives. End users must navigate the complexities of hedge accounting to optimise the success of their hedging relationships. This white paper provides guidance as to how to identify an off-market hedge and...
Guide

Off-market hedge accounting under IFRS 9

Off-market hedge accounting is common but complex. Getting it wrong can result in misstated earnings, and, if unaddressed, the size of the error can accumulate over time. This primer explains what an ‘off-market hedge’ is and illustrates how to correctly apply hedge accounting to such hedges.

In the News

Expertise

  • Hedge Accounting
  • Valuation

Qualifications

  • ICAEW Fellow Chartered Accountant (FCA)

Related Team Members

  • Zwi Sacho

    Director
    Accounting Advisory

    Private Equity | London

  • Emily Bishop

    Director
    Accounting Advisory

    Private Equity | London

  • Jackie Bowie

    Managing Partner, Board Member
    Head of EMEA

    Real Estate | London

View more team members

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