FASB Issues Narrow-Scope Improvements
By: Tim Potter, CPA, Senior Manager Official announcement from FASB Today, FASB issued narrow-scope improvements to its financial...
Know Your Options: Amended derivative accounting affords benefits for forward and option hedgers
As attractive as this new ratable method may be, in certain cases, it might be preferable to avoid this treatment and apply an alternative m
Update on Hedge Accounting Rules FASB Addresses Effectiveness Concerns
Large segments of derivatives users will see improvements, making both the process and the presentation of hedge accounting more intuitive a
Hedging Pre-Payable Financial Instruments
The amended guidance takes a different position. It authorizes
a last-of-layer approach that allows entities to hedge some
notional amount o
HedgeStar’s Haymaker and Morse present "Trends in the Interest Rate Environment and New Account"
HedgeStar's Craig Haymaker, CPA and Merc Morse, presented at the November meeting of MN AFP. The session was focused on present trends
Summary of the new Accounting Standard Update as it relates to Hedge Accounting
The new standards are expected to make it more viable for producers and consumers to apply hedge accounting to derivatives being used to hed
Summary of the new Accounting Standard Update relating to hedge accounting.
The new standards are expected to make it more viable for financial institutions to apply fair value hedge accounting to derivatives being u
Navigating the myriad rules of hedge accounting.
*Update* 6/22/17: Read our summary on the new Accounting Standard Update as it relates to hedge accounting and commodity hedging....
FASB’s proposed changes in the hedge accounting standards for 2017
By: John Trefethen, Director & Co-Founder In planning for 2017, it is important for companies to consider the implications of FASB’s...
Free Money
The issue gets a little more complicated when interest swaps are introduced into the equation. Interest rate swaps can be used to convert va
