Hedge Accounting – A Better Way to Hedge Interest Rate RiskBy: Craig Haymaker, CPA, Chief Operating Officer Dear Readers, Good news, bad news. The good news is that you will learn something from...
Hedging Versus SpeculationBy: John Trefethen, Director & Co-Founder As the NCUA considers easing the derivative application rules, there have been some critics to...
Hedging Benchmark Interest Rate ExposuresUnder the rules of fair value hedge accounting, a prerequisite condition is that the hedge should be highly effective in offsetting this spe
Hedging Bank Portfolios: Framing the IssueTo illustrate, consider a simplified example where a bank relies on monthly deposits as its primary funding source in connection with its ho
Hedging With SwapsA fairly common reason that shortcut treatment is denied, particularly if the swap happens to be a seasoned instrument at the time the hedge
Futures versus Forwards: Implications of FAS 133A forward contract is a principal-to-principal transaction that commits the counterparties to exchange some underlying property at a given p
