By: Craig Haymaker, CPA, Chief Operating Officer Dear Readers, Good news, bad news. The good news is that you will learn something from...

By: John Trefethen, Director & Co-Founder As the NCUA considers easing the derivative application rules, there have been some critics to...

Under the rules of fair value hedge accounting, a prerequisite condition is that the hedge should be highly effective in offsetting this spe

To illustrate, consider a simplified example where a bank relies on monthly deposits as its primary funding source in connection with its ho

A fairly common reason that shortcut treatment is denied, particularly if the swap happens to be a seasoned instrument at the time the hedge

A forward contract is a principal-to-principal transaction that commits the counterparties to exchange some underlying property at a given p