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...

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...

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...

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...

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...

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 r...

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...

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...

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...

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