Accounting Today

FASB releases hedge accounting standard

The Financial Accounting Standards Board has released its long-awaited hedging standard, the final component of its financial instruments convergence project with the International Accounting ...
JournalofAccountancy

Hedge accounting may be more beneficial after FASB’s changes

Recent changes to FASB’s standard for hedge accounting deliver to company finance teams new alternatives to account for their risk management activities that organizations may wish to explore.
Accounting Today

FASB releases hedge accounting standards update

The Financial Accounting Standards Board issued a new accounting standards update Tuesday aimed at improving its existing hedge accounting guidance. It expands the hedged risks that are allowed to be ...
JD Supra

Hedge Accounting For Interest Rates: ‘Blend & Extend’ Strategy

Interest rates are once again near zero, leaving companies that hedged their variable rate exposures in higher interest rate environments with significant derivative liabilities and large, near-term ...
JD Supra

Commodity Hedging: Lessons Learned by Early Adopters of New Hedge Accounting Rules

For public companies with a December 31, 2018, fiscal year-end, new hedge accounting rules will become effective on January 1, 2019. The FASB issued the new hedge accounting guidance on August 28, ...
Bloomberg L.P.

IFRS 9 bridges the gap between accounting and risk management

This article is by Eva De Leon, Product Manager for Hedge Accounting Solutions at Bloomberg L.P. It appeared first on TMI. For years, accounting and risk management have not always been fully in sync.