Discover how interest rate fluctuations affect fixed-income securities and explore derivatives, swaps, and options to manage ...

Learn how taxes factor into operating cash flow calculations and why this metric is crucial for assessing a company's financial health and dividend potential.

A fair value hedge protects against a change in fair value of a recognized asset or liability or of an unrecognized firm commitment attributable to a particular risk. The characteristics of a fair ...

Strong cash flow management is something all entrepreneurs should aspire to have as a skill. It’s necessary to either learn how to do this, or at the very least, find the right support available to ...

Private credit and debt strategies, in particular, have shown resilience across both high- and low-rate environments.

The Financial Accounting Standards Board issued a new accounting standards update Tuesday aimed at improving its existing hedge accounting guidance. It expands the hedged risks that are allowed to be ...

NEW YORK, Nov 26 (Reuters) - Conflicting signals from the Federal Reserve on the timing and magnitude of U.S. interest rate cuts have accelerated hedging flows into swaptions and derivatives tied to ...

As we approach a cycle of interest rate cuts, some of the mispricing that resulted from the cycle of rate hikes is likely to be undone. We believe securities with high visibility and certainty of cash ...

There are a large number of well-known ways an FX hedging programme can go wrong, from inefficient netting across organizations’ non-centralized trading, non-uniform accounting procedures and ...

The Financial Accounting Standards Board (FASB) has introduced an Accounting Standards Update (ASU) that expands the scope of hedge accounting. The update addresses five main areas, allowing companies ...