Risk Management Consulting
March 5, 2019
Merc Morse, Vice President
As most people know, the end of LIBOR is coming – its use is set to be phased out by 2021. With diverse applications ranging from municipal bonds to credit cards, LIBOR is the most...
February 26, 2019
Brandon Lippold, Associate Blue Rose Capital Advisors
Last June, Blue Rose published an article discussing the troubles facing LIBOR and introducing the rate currently pegged to replace it – the Secured Overnight Financing Rate (SOFR)...
March 3, 2009
Ira Kawaller - Managing Director
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...
February 3, 2009
As an example, Exhibit 1 compares the fixed rates on five-year swaps transacted on the first of December 2008 and, for comparative purposes, a five-year issued a year earlier on De...
April 4, 2007
Although accounting rules undergo virtually ongoing review and adjustment, the genesis of the current framework is Statement of Financial Accounting Standards (FAS) No. 133, Accoun...
December 6, 2006
Shortcut accounting treatment assures that the same income effects will be reported as those that had previously been termed synthetic instrument accounting. That is, when swapping...
March 9, 2005
While interest rate swaps and strips of eurodollar futures can serve as substitutes for each other, use of futures necessarily fosters some degree of uncertainty with respect to th...
March 12, 2002
The most frequently used interest rate derivative is the interest rate swap, and when used in it’s most common application — to swap from variable interest expenses/revenues to fix...
April 11, 2001
The Financial Accounting Standards Board (FASB) only recognizes hedges as being ineffective for accounting purposes when the hedge gains or losses exceed the effects of the underly...
Introducing the New AMERIBOR...
August 26, 2019
Advancements Toward Libor Pha...
July 24, 2019
HedgeStar Welcomes Megan Roth...
July 19, 2019
HedgeStar’s Landon Brodersen,...
July 15, 2019
HedgeStar’s Tim Potter promot...
July 8, 2019
Hedge Accounting (80)
ASC 815 (56)
Interest Rate (34)
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)