Minimize Earning's Volatility with Hedge Accounting
As an example, the CEO of Conoco justified his company’s pending merger with Phillips Petroleum in part by asserting that the deal would pro
Petrobras hedge accounting methodology upheld by CVM
By: Craig Haymaker, Chief Operating Officer On March 7, 2017 the CVM, Brazil’s securities industry watchdog, recommended Petrobras...
Interest Rate Swaps: Economics and Accounting
Qualifying for shortcut on fair value hedges requires structuring the swap with the following features: (a) the hedging derivative’s notiona
Thinking Ahead: Adjusting Hedge Coverage as the Market Changes
The thing about risk is that it keeps changing. Whether it’s due to ever-evolving macroeconomic conditions or firm-specific developments, a
Summary of the new Accounting Standard Update as it relates to Hedge Accounting
The new standards are expected to make it more viable for producers and consumers to apply hedge accounting to derivatives being used to hed
Summary of the new Accounting Standard Update relating to hedge accounting.
The new standards are expected to make it more viable for financial institutions to apply fair value hedge accounting to derivatives being u