FASB Facilitates Fair Value Hedge Accounting

July 11, 2017 Chatham Financial

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The first two parts of this series (Part 1 and Part 2) addressed hedges of corporates’ cash flows, commonly referred to as cash-flow hedges. In fact, fair-value hedges are really just a type of cash-flow hedge, but in the case of interest rates they are converting fixed-rate cash flows to floating-rate, while the cash flow version does the opposite. Dan Gentzel, head of Chatham Financial’s global accounting advisory team, noted that ultimately the difference lies in how the results of each type of hedging relationship modify cash flows and are ultimately reported in the financial statements.

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