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...
March 19, 2019
John Trefethen - Director and Co-Founder at HedgeStar
All other things being equal, shareholders, owners and executives like earnings to be predictable and smooth. They go to great lengths to achieve steady earnings that grow quarter...
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...
September 20, 2018
Under the rules of fair value hedge accounting, a prerequisite condition is that the hedge should be highly effective in offsetting this specific value change – i.e., the value cha...
July 10, 2018
Heidi Lindahl, Marketing Manager
New York, NY – – The American Metal Markets held their 33rd annual Steel Success Strategies Conference June 25 – June 26. Delegates from across the steel industry participate in th...
July 3, 2018
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, depending on the path of the variable interest
June 22, 2018
Most banks and credit unions have similar business models – they fund long-term assets (loans to customers) with short-term liabilities (deposits from customers). Current market c...
June 14, 2018
Generally, any derivative that can be expected to be “highly effective” in offsetting the change in the value of the net investment due to currency exchange rate movements will qua...
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...
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)