Companies can apply a specialized accounting method that shields earnings from economic fluctuations to a broader range of ...

The Financial Accounting Standards Board proposed improvements Thursday in the accounting guidance for hedging activities. The hedging standards are the latest component, although they are not yet ...

The three tenets driving this transformation to hedge accounting under IFRS 9 are the removal of burdensome quantitative assessments such as the so-called ‘80–125% effectiveness test’, derivatives ...

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 Financial Accounting Standards Board has issued its long-awaited new accounting standard to simplify hedge accounting, allowing companies to adopt the new approach almost immediately if they ...

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 basics of hedge accounting have not changed over the previous regime. “Without change there is no innovation, creativity, or incentive for improvement. Those who initiate change will have a better ...

Certain sections of FASB’s new hedge accounting standard would be clarified under a proposal the board issued Tuesday. FASB made targeted changes to its standard for hedge accounting in 2017 in the ...

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, ...

ARLINGTON, Va., Sept. 20, 2021 /PRNewswire/ -- Bloomberg Tax & Accounting today announced significant enhancements to Accounting and Disclosure for Derivatives and Hedging Instruments, an updated ...