hedge accounting

More Companies Are Opting for Hedge Accounting
Risk Management

More Companies Are Opting for Hedge Accounting

The new hedge accounting standard, designed in part to make hedge accounting more accessible to more companies, is making its mark.
By David McCann | February 6, 2020
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FASB Proposes Later Standards Deadlines for Private Companies
Growth Companies

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.
By Vincent Ryan | August 16, 2019
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Libor’s Phase-Out: 3 Ways to Prepare
Credit & Capital

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.
By Vincent Ryan | August 12, 2019
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New Hedging Rules Will Cut Reporting Costs: FASB
Risk Management

New Hedging Rules Will Cut Reporting Costs: FASB

The new accounting standards update drops a requirement that companies must measure and report “hedge ineffectiveness.”
By David Katz | August 29, 2017
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FASB Holds Christmas in June for Derivatives Users
Risk Management

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.
By David Katz | June 15, 2017
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Treasurer Charged with Hedge Accounting Violations
Risk

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.
By Vincent Ryan | January 20, 2017
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Private Firms Loving FASB Breaks on Interest-rate Swaps
Capital Markets

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.
By David Katz | June 14, 2016
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Analyst Questions Petrobras’ Hedge Accounting
Corporate Finance

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.
By Matthew Heller | December 8, 2015
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Only Half of Companies Hedging Currency and Other Risks
Risk Management

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.
By Vincent Ryan | October 17, 2013
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You Make Me Feel Like a Natural Hedge
Risk

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.
By David Katz | July 5, 2011
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Is This the Hedge’s End?
Accounting & Tax

Is This the Hedge’s End?

New accounting rules could mean greater earnings volatility, whether or not you use derivatives to hedge
By Simon Boughey | January 1, 1999
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