FASB

FASB Issues Narrow-Scope Improvements

By: Tim Potter, CPA, Senior Manager Official announcement from FASB Today, FASB issued narrow-scope improvements to its financial instrum...

Minimize Earnings Volatility with Hedge Accounting

By: John Trefethen, Director & Co-Founder All other things being equal, shareholders, owners and executives like earnings to be predictab...

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

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

HedgeStar’s Tim Potter sits on Risk Management panel at the American Metal Markets’ Steel Success

New York, NY – – The American Metal Markets held their 33rd annual Steel Success Strategies Conference June 25 – June 26. Delegates from ...

Fair Value Hedges with Interest Rate Swaps

The fact is, one leg of the swap does serves as an offset, but the other leg delivers a wholly unpredictable result that will vary, dependin

HedgeStar Introduces Latest eBook: ABCs of Interest Rate Risk Management for Financial Depositories

Most banks and credit unions have similar business models – they fund long-term assets (loans to customers) with short-term liabilities (dep

The Net Effect - Considering Net Investment Hedges

Generally, any derivative that can be expected to be “highly effective” in offsetting the change in the value of the net investment due to c

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

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NCUA Proposed Rule Change to Ease Derivatives use for Credit Unions

HedgeTalk: A Dollar Demise? Not so Fast!

What to Expect in 2021

Happy Holidays From HedgeStar

Upgrade to HedgeStar - Software

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