Official announcement from FASB

Today, FASB issued narrow-scope improvements to its financial instrument standards as part of Accounting Standards Update (“ASU”) 2019-04.  Included...

As attractive as this new ratable method may be, in certain cases, it might be preferable to avoid this treatment and apply an alternative method for some cash flow hedges with opt...

Large segments of derivatives users will see improvements, making both the process and the presentation of hedge accounting more intuitive and understandable.

The amended guidance takes a different position. It authorizes a last-of-layer approach that allows entities to hedge some notional amount of an initially designated portfolio, as...

HedgeStar's Craig Haymaker, CPA and Merc Morse, presented at the November meeting of MN AFP. The session was focused on present trends in the interest rate environment and the...

The new standards are expected to make it more viable for producers and consumers to apply hedge accounting to derivatives being used to hedge commodity and/or raw material exposur...

The new standards are expected to make it more viable for financial institutions to apply fair value hedge accounting to derivatives being used to hedge portfolios of long-term fix...

*Update*  6/22/17: Read our summary on the new Accounting Standard Update as it relates to hedge accounting and  commodity hedging.

Minneapolis, MN – Cargill Risk Manageme...

In planning for 2017, it is important for companies to consider the implications of FASB’s proposed changes in the hedge accounting standards to determine if the proposed changes c...

The issue gets a little more complicated when interest swaps are introduced into the equation. Interest rate swaps can be used to convert variable rate funding synthetically to fix...

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