Risk Management Consulting
April 26, 2019
Tim Potter, CPA - Hedge Accounting Manager
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...
October 16, 2018
Ira Kawaller - Managing Director
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...
April 24, 2018
Large segments of derivatives users will see improvements, making both the process and the presentation of hedge accounting more intuitive and understandable.
March 7, 2018
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...
November 13, 2017
Heidi Lindahl, Marketing Manager
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...
June 22, 2017
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...
June 19, 2017
John Trefethen - Director and Co-Founder at HedgeStar
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...
February 7, 2017
*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...
December 20, 2016
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...
March 3, 2009
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...
Grain Price Risk Management:...
March 23, 2020
The Shield: A Special Market...
March 19, 2020
HedgeStar's Response to t...
March 13, 2020
HedgeStar's Affiliate Com...
March 6, 2020
Interest Rates – Hedging Vers...
March 5, 2020
Hedge Accounting (83)
ASC 815 (56)
Interest Rate (36)
HS University (21)
Published Articles (65)
Risk Management (47)
Cash Flow Hedges (4)
Fair Value Hedges (4)
Trading/Investing with Derivatives (5)
CPA Journal (1)
MPT Services (1)
Affiliate Companies (1)
Litigation Support (1)
Cash Flow (1)
Last of Layer (1)