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.

  • SEC raises expectations for public disclosures on LIBOR transition risks

    SEC raises expectations for public disclosures on LIBOR transition risks

    Chatham's methodology for entities to assess their LIBOR transition activities and risks to meet the SEC's new expectations for disclosure.

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  • FASB’s proposed accounting relief clears the way for hedge accounting to continue during LIBOR transition

    FASB’s proposed accounting relief clears the way for hedge accounting to continue during LIBOR transition

    Chatham CPA Rob Anderson explains how FASB's recently proposed Topic 848 allows hedge accounting to continue if a contract is modified as a result of reference rate reform.

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  • New Hedge Accounting Rules: Are You Ready?

    New Hedge Accounting Rules: Are You Ready?

    An in-depth review of ASU 2017-12 and its potential effects on your hedging program.

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  • 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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  • Optimizing and Protecting Financial Institution’s Balance Sheet

    Optimizing and Protecting Financial Institution’s Balance Sheet

    Interest rate risk management is top of mind for senior managers at financial institutions and has been Chatham’s focus for decades.

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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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  • Hedge Accounting for Financial Institutions

    Hedge Accounting for Financial Institutions

    Hedge accounting can be challenging to “get right” and tough to apply, so designing an effective hedging strategy and achieving the intended results is important for financial institutions.

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  • How FASB can help hedge accountants weather the LIBOR transition

    How FASB can help hedge accountants weather the LIBOR transition

    Rob Anderson, product manager at Chatham Financial, discusses the FASB guidance and time required to transition from LIBOR to another benchmark rate.

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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

    The FASB will vote on whether to designate the US dollar Libor replacement – the Secured Overnight Financing Rate (SOFR) – as eligible for hedge accounting.

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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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  • New Hedge Accounting Standard Flashes Green Light

    New Hedge Accounting Standard Flashes Green Light July 13, 2017 Aaron Cowan, executive Commodities Hedging director and global leader of corporate accounting advisory services at Chatham...

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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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