New Home Sales and Mortgage Application Increase in the US
Fair value hedge accounting allows financial institutions to hedge the value of balance sheet assets and reduce earnings volatility in kind.
Hedge Accounting – A Better Way to Hedge Interest Rate Risk
Fair value hedge accounting allows financial institutions to hedge the value of balance sheet assets and reduce earnings volatility in kind.
Hedging Versus Speculation
By: John Trefethen, Director & Co-Founder As the NCUA considers easing the derivative application rules, there have been some critics to...
Hedging Benchmark Interest Rate Exposures
Under 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 Issue
To illustrate, consider a simplified example where a bank relies on monthly deposits as its primary funding source in connection with its ho
Hedging With Swaps
A 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 133
A forward contract is a principal-to-principal transaction that commits the counterparties to exchange some underlying property at a given p
