FASB published a proposed Accounting Standards Update (ASU) that would aim to clarify certain aspects of the guidance on hedge accounting. The proposed ASU also addresses incremental hedge accounting ...

Taiwan’s life insurers lowered their hedging against foreign exchange risk to the lowest since at least 2020, as the industry ...

The Financial Accounting Standards Board today proposed an Accounting Standards Update that would clarify guidance on hedge accounting and address issues that arose from the global reference rate ...

Arca Continental is the second-largest Coca-Cola bottler in Latin America and one of the most important producers, distributors, and sellers of the brand. The company began bottling Coca-Cola products ...

There are a large number of well-known ways an FX hedging programme can go wrong, from inefficient netting across organizations' non-centralized trading, non-uniform accounting procedures and ...

North American banks use a wider range of instruments than their peers elsewhere to manage interest rate risk in the banking ...

A fair value hedge protects against a change in fair value of a recognized asset or liability or of an unrecognized firm commitment attributable to a particular risk. The characteristics of a fair ...

Derivative Path (http://www.derivativepath.com) chose Reval’s outsourced service, Reval CenterTM, to provide award-winning hedge accounting service to its regional ...

Nearly all S&P 500 companies discuss foreign currency risk and hedging activities. However, any business that is competing, buying or selling services and/or products internationally, regardless of ...