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

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 ...

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, ...

Clarification: The second paragraph of this column uses the word "offset" in the vernacular sense. Gains on the sale of unrelated securities (the "assets" mentioned in the passage) mitigated the ...

Hedge accounting was originally conceived to enhance transparency and align financial reporting with real-world risk management practices. In volatile financial markets, these rules aim to faithfully ...

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 ...

AF: Why have bank treasuries increased inquiries into hedge accounting? AJ: One of the key reasons for this has been the increase in the interest rate over the last few years. Bank treasuries are ...

Angela L.J. Hwang, PhD, is assistant accounting professor at Wayne State University, Detroit. Her e-mail address is [email protected] . John S. Patouhas, CPA, is a financial reporting manager with MCN ...

What are the tax accounting rules for hedges? Whether or not a qualified tax hedge is properly identified, it must be tax accounted for under a method that clearly reflects income.[1] The timing of ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in ...