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.

  • FASB decisions on COVID-19 hedge accounting impacts

    FASB decisions on COVID-19 hedge accounting impacts

    Recent FASB decisions on the accounting impacts of COVID-19 created a gray area subject to interpretation and potential manipulation. Consistent, accurate accounting treatment will be critical.

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  • Hedge Accounting considerations for loan deferrals

    Hedge Accounting considerations for loan deferrals

    Read more about the hedge accounting considerations and impacts for loan deferrals as it relates to the COVID-19 pandemic.

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  • ASU 2020-04: Reference Rate Reform

    ASU 2020-04: Reference Rate Reform

    Read more on the ASU 2020-04, Reference Rate Reform (“ASC 848”): Facilitation of the Effects of Reference Rate Reform on Financial Reporting.

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  • Understanding ASC 848

    Understanding ASC 848

    A summary of key issues companies need to know about the FASB's optional relief in ASC 848 Reference Rate Reform.

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  • ASC 848: Successfully maintain hedge accounting beyond LIBOR

    ASC 848: Successfully maintain hedge accounting beyond LIBOR

    If your organization has London InterBank Offered Rate (LIBOR)-based contracts, the phaseout of LIBOR (i.e., reference rate reform) may impact your existing hedges and hedging relationships.

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  • More companies are opting for hedge accounting

    More companies are opting for hedge accounting

    Amol Dhargalkar discusses Chatham Financial's benchmark study report, which showed that early adopters of the new hedge accounting standard drove an uptick in the use of hedge accounting.

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  • Brexit Impact on Hedge Accounting under U.S. GAAP

    Brexit Impact on Hedge Accounting under U.S. GAAP

    Decisions made throughout the Brexit transition period could have an impact on the application of hedge accounting from a U.S. GAAP perspective.

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  • 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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  • Strategic opportunities under the revised hedge accounting standard

    Strategic opportunities under the revised hedge accounting standard

    The new hedge accounting guidance expands the strategies that qualify for hedge accounting and introduces new opportunities for companies to mitigate earnings volatility.

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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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  • 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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