On April 24, 2019 Clarus Financial Technology (CFT) released an article discussing Ameribor and how it could impact the market.  

Ameribor is defined as an interest rate index...

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...

August 8, 2018

“People are showing more interest in hedging at conferences, especially folks in the steel market,” HedgeStar manager of valuation Merc Morse told American Metal Market. “We have s...

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...

Hedge accounting is currently a leading cause of restatements of financial statements. The cost of a restatement, as well as the resulting headache, can be minimized if proper cons...

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...

Publication: Bank Asset / Liability Management

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On July 24, 2014, the IASB issued IFRS 9 which addresses accounting for financial instruments. The standard has a...

In any discussion of margining, it’s useful to first distinguish between cleared swaps and non-cleared swaps. Cleared swaps are reported to clearing entities that apply well-define...

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