Risk Management Consulting
August 26, 2019
Megan Roth, Marketing Generalist
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...
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...
August 8, 2018
American Metal Markets
“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...
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
May 25, 2018
John Trefethen - Director and Co-Founder at HedgeStar
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...
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...
February 12, 2018
Publication: Bank Asset / Liability Management
Download PDF version
On July 24, 2014, the IASB issued IFRS 9 which addresses accounting for financial instruments. The standard has a...
February 6, 2018
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...
Introducing the New AMERIBOR...
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)