Should hedge accounting be outsourced?
By: John Trefethen, Director & Co-Founder Hedge accounting is currently a leading cause of restatements of financial statements. The cost...
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 Tim Potter participates in S&P Global Platts pre-conference training workshop
Miami, FL –HedgeStar’s hedge accounting manager, Tim Potter, CPA was recently invited by S&P Global Platts to participate in a...
Swaps: Margining and Accounting Considerations
In any discussion of margining, it’s useful to first
distinguish between cleared swaps and non-cleared
swaps. Cleared swaps are reported to
State Your Preference - New choices for hedgers using forwards and options
Forward hedges, FASB allows the effectiveness
assessment to compare the forward price implicit in the exposure to the forward price of the d