The new hedge accounting standard, designed in part to make hedge accounting more accessible to more companies, is making its mark.
The Financial Accounting Standards Board says it wants to make a two-year stagger of implementation deadlines standard practice.
Derivatives and hedge accounting, intercompany loans, valuation models — all will be affected by the shift away from Libor.
Companies should start preparing soon for the changes slated to take effect in late 2018.
The new accounting standards update drops a requirement that companies must measure and report “hedge ineffectiveness.”
The Financial Accounting Standards Board’s ruling on hedge accounting has something for every company that uses derivatives, an EY executive says.
A Seattle bank and its treasurer settled charges involving improper hedge accounting; the bank was also accused of impeding whistleblowers.
But the hedge accounting alternative may give the biggest private companies an unfair edge on public company competitors.
If the Brazilian oil company continues to use hedge accounting, its earnings could be "significantly depressed" until 2025, Deutsche Bank analyst says.
After two years of relative stability, the currency markets may be readying for a year of heightened volatility. Will companies be prepared?
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.
Companies are reporting an array of natural hedges for currency risk under the fair-value standard, according to a new study.
