Some entities mitigate certain risks by entering into separate contracts that meet the definition of a derivative instrument. For such circumstances, ASC 815 allows entities to use a specialized hedge ...

The IASB recently issued a draft of its revised hedge accounting requirements (the Staff Draft) that will be incorporated into IFRS 9,¹ ultimately replacing the hedging requirements in IAS 39.² Like ...

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, ...

The difference between the long-term interest rates for loans and the short-term interest rates for deposits – known as the “interest rate margin” – is the main source of profitability for a ...

The current economic environment of rising interest rates is hurting the financial performance of companies holding debt security investments as financial assets. Financial asset values decrease when ...

The Financial Accounting Standards Board’s proposed update to its hedge accounting standard could help companies with their risk management, but they will probably need sophisticated hedging expertise ...

The proposed ASU issued by the FASB on Sept. 25 addresses five issues in the standard-setting board's hedge accounting guidance. The Financial Accounting Standards Board (FASB) released an exposure ...