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 ...

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’s proposed update to its hedge accounting standard could help companies with their risk management, but they will probably need sophisticated hedging expertise ...

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 ...

This article is by Eva De Leon, Product Manager for Hedge Accounting Solutions at Bloomberg L.P. It appeared first on TMI. For years, accounting and risk management have not always been fully in sync.

For public companies with a December 31, 2018, fiscal year-end, new hedge accounting rules will become effective on January 1, 2019. The FASB issued the new hedge accounting guidance on August 28, ...