Recent changes to FASB’s standard for hedge accounting deliver to company finance teams new alternatives to account for their risk management activities that organizations may wish to explore.

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 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 ...

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 ...

After years of anxiety over the FAS 133 accounting rule for hedges, the industry is reporting earnings for the first quarter in which it had to use the rule. Most in the industry say that the new rule ...

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 ...

Interest rates are once again near zero, leaving companies that hedged their variable rate exposures in higher interest rate environments with significant derivative liabilities and large, near-term ...

The Financial Accounting Standards Board has begun unpacking feedback it received from stakeholders — at meetings and from over 100 comment letters in recent months — whereby companies, report ...

With a little over a month to go, mortgage lenders are scrambling to bring their accounting into compliance with a standard that will go into effect Jan. 1. FAS 133, formulated by the Financial ...

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 ...