FASB Proposes Later Standards Deadlines for Private Companies
The Financial Accounting Standards Board says it wants to make a two-year stagger of implementation deadlines standard practice.
Libor’s Phase-Out: 3 Ways to Prepare
Derivatives and hedge accounting, intercompany loans, valuation models — all will be affected by the shift away from Libor.
Sizing Up the New Hedge Accounting Rules
Companies should start preparing soon for the changes slated to take effect in late 2018.
New Hedging Rules Will Cut Reporting Costs: FASB
The new accounting standards update drops a requirement that companies must measure and report “hedge ineffectiveness.”
FASB Holds Christmas in June for Derivatives Users
The Financial Accounting Standards Board’s ruling on hedge accounting has something for every company that uses derivatives, an EY executive says.
Treasurer Charged with Hedge Accounting Violations
A Seattle bank and its treasurer settled charges involving improper hedge accounting; the bank was also accused of impeding whistleblowers.
Private Firms Loving FASB Breaks on Interest-rate Swaps
But the hedge accounting alternative may give the biggest private companies an unfair edge on public company competitors.
Analyst Questions Petrobras’ Hedge Accounting
If the Brazilian oil company continues to use hedge accounting, its earnings could be "significantly depressed" until 2025, Deutsche Bank analyst says.
Currency Risks: Disturbance in the Water
After two years of relative stability, the currency markets may be readying for a year of heightened volatility. Will companies be prepared?
Only Half of Companies Hedging Currency and Other Risks
About half of the nonfinancial companies listed on U.S. exchanges did not hedge their exposure to FX, commodity prices or interest rates last year.
You Make Me Feel Like a Natural Hedge
Companies are reporting an array of natural hedges for currency risk under the fair-value standard, according to a new study.