Hedge Accounting

Hedging accounting and derivative valuations white papers, webinars and insights. Learn about FASB standards, ASC 820 (FAS 157) and ASC 815 (FAS 133), IFRS 9, IFRS 13, and other practical information to understand hedge accounting application.

  • Hedge Accounting Changes: What, Where, When and How

    Hedge Accounting Changes: What, Where, When and How

    An in depth review of the new hedge accounting standard (ASU No. 2017-12). What has changed, where will you see the impacts, when can you adopt, and how can that process be best accomplished?

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  • The FASB Approves Proposed Changes to Hedge Accounting

    The FASB Approves Proposed Changes to Hedge Accounting

    This bulletin provides an overview of the proposed changes to Accounting Standards Codification (ASC) 815, Derivatives and Hedging that are relevant to financial institutions.

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  • Asset-Sensitive Financial Institutions – Improved Cash Flow Hedge Accounting Standard

    Asset-Sensitive Financial Institutions – Improved Cash Flow Hedge Accounting Standard

    Financial institutions that are exposed to falling interest rates often enter into receive-fixed interest rate swaps to preserve their Net Interest Margin (NIM).

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  • FASB to Vote on Hedge Accounting for US LIBOR Successor

    FASB to Vote on Hedge Accounting for US LIBOR Successor

    FASB to vote on hedge accounting for US Libor successor By Robert Mackenzie Smith December 7, 2017 Dan Gentzel, senior accounting adviser at consultancy Chatham Financial, says: “If the FASB...

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  • Expert Panel Discussion – Implementing FASB’s Changes to Hedge Accounting

    Expert Panel Discussion – Implementing FASB’s Changes to Hedge Accounting

    Watch our webcast with experts from the FASB, EY’s national office, GE, Comerica, and Chatham Financial to learn about the upcoming changes to hedge accounting.

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  • Liability-Sensitive Financial Institutions – Improvements to Cash Flow Hedge Accounting

    Liability-Sensitive Financial Institutions – Improvements to Cash Flow Hedge Accounting

    Banks may alter their interest rate risk position by entering into pay-fixed, receive-floating interest rate derivatives to hedge their risk.

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  • Quantifying Currency Basis and Applying Hedge Accounting for Cross Currency Swaps Under IFRS 9

    Quantifying Currency Basis and Applying Hedge Accounting for Cross Currency Swaps Under IFRS 9

    This White Paper explores certain key areas companies should consider when "operationalising" the new hedge accounting rules of IFRS 9 for xccy swaps.

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  • NeuGroup FXMPG Summit 2018

    NeuGroup FXMPG Summit 2018

    NeuGroup FX Summit, hosted by Chatham Financial, discussed new hedge accounting policies and FX management implications of U.S. tax reform.

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  • Transitioning to IFRS 9 for Hedge Accounting: The Final Countdown

    Transitioning to IFRS 9 for Hedge Accounting: The Final Countdown

    IFRS 9 Financial Instruments provides greater flexibility for corporate hedgers who apply hedge accounting.

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  • Impact Analysis of IFRS 9

    Impact Analysis of IFRS 9

    Assessment of the Impact of the IFRS 9 Standard on Hedge Accounting

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  • The Commodity Hedge Accounting Bonanza: What You Need to Know to Harness the Benefits

    The Commodity Hedge Accounting Bonanza: What You Need to Know to Harness the Benefits

    Hedge accounting is new and improved with commodity hedging being a significant beneficiary of the changes. Learn about the changes and how you can best leverage them in your company.

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  • Mind the Gap

    Mind the Gap

    Every visit to London reminds us of the old line by George Bernard Shaw, that the British and the Americans are two nations divided by a common language. Nowhere else are we asked if...

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  • FASB Releases Hedge Accounting Standard

    FASB Releases Hedge Accounting Standard

    Financial professionals will have some work to do in acquainting themselves with the new standard. A recent survey by...

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  • New FASB Guidance Brings Big Changes for Hedge Accounting

    New FASB Guidance Brings Big Changes for Hedge Accounting

    New FASB Guidance Brings Big Changes for Hedge Accounting By John Hintze August 17, 2017 “This means that a company could borrow at three-month Libor originally and then switch to one-month Libor...

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  • The State of Financial Risk Management: Benchmark Report

    The State of Financial Risk Management: Benchmark Report

    An independent study of more than 1,500 US, public companies examining their risk exposures, hedging, and hedge accounting practices as reported in their 2015 annual 10-K.

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  • Only One in Five Financial Risk Professionals Fully Comprehend FASB’s Hedge Accounting Updates

    Only One in Five Financial Risk Professionals Fully Comprehend FASB’s Hedge Accounting Updates

    The Financial Accounting Standards Board (FASB) issued guidance on hedge accounting that will better align accounting with the economics of strategies used by companies.

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  • Navigating Available FX Strategies

    Navigating Available FX Strategies

    FX risk management is getting tricky as currency volatility increases.

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  • Best Practice Analysis of Credit Valuation Adjustment (CVA) Methodologies Under ASC 820

    Best Practice Analysis of Credit Valuation Adjustment (CVA) Methodologies Under ASC 820

    This white paper provides a thorough analysis of the five identified CVA methods for both foreign exchange and interest rate derivatives.

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  • Debt Valuations in Accordance with ASC 820

    Debt Valuations in Accordance with ASC 820

    With the introduction of ASC 820 (FAS 157), fair values in general have received increased attention. However, the fundamental concepts of debt valuations have not changed.

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  • FASB Facilitates Fair Value Hedge Accounting

    FASB Facilitates Fair Value Hedge Accounting

    The first two parts of this series (Part 1 and Part 2) addressed hedges of corporates’ cash flows, commonly referred to as cash-flow...

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