February 21, 2017

More Good News from the FASB

Posted by Ruth Hardie
In response to comment letters and FASB roundtables the FASB further relaxed effectiveness testing requirements in the proposed derivative accounting update, now permitting preparers to return to qualitative effectiveness testing after there have...
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February 21, 2017

Private Companies – More Hedge Accounting Wins

Posted by Ruth Hardie
On February 15th, the FASB discussed potential changes to the requirements for hedge documentation for private companies. During the January FASB meeting, the board looked at how the exposure draft changes to hedge accounting might impact private...
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February 10, 2017

Next Steps for FASB Exposure Draft on Hedging

Posted by Ruth Hardie
The FASB reaffirmed many of the decisions made in the original exposure draft issued September 8, 2016. However, they will continue to discuss the following issues raised by constituents in the two meetings detailed below.
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February 10, 2017

Hedge Accounting Exposure Draft: Key Items Agreed Upon at Recent FASB Meeting

Posted by Ruth Hardie
The FASB met recently to discuss the results of the public outreach. They collated the input from 15 comment letters, 30 investors, 2 public roundtables with 18 participants each and the private company council meeting on December 13th. Overall, the...
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February 01, 2017

Variation Margin changes for Cleared Derivatives

Posted by Ruth Hardie
The Chicago Mercantile Exchange (CME) and the London Clearing House (LCH) have changed the rules such that variation margin is now legally characterized as settlements as opposed to collateral. The CME rule changes were effective 1/3/17 which will...
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January 25, 2017

Software Spotlight: Capella’s Management Reporting Dashboard

Posted by Eugenia Shen
Capella’s Management Reporting Dashboard provides users with a vehicle to show metrics and views to their specific needs. On the home page view, a user can toggle between the Standard menu and the Dashboard views using two buttons in the middle on...
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January 19, 2017

Answers for Every Corporate Hedger

Posted by Helen Kane
If you’re reading the Hedge Trackers blog, you’re probably responsible for helping your company mitigate foreign currency, interest rate or commodity risk. There are myriad individuals like you at companies across the nation, and your needs are by...
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December 15, 2016

FASB Roundtable: ‘Good Enough’ Draft Not Perfect, but Ready

Posted by Helen Kane
The message from participants at this month’s FASB roundtable was clear: The pursuit of a “perfect” update to ASC 815 shouldn’t get in the way of a timely release of the current “good enough” draft.
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December 07, 2016

Parking Cash Abroad is Risky. Here’s What Treasurers Can Do.

Posted by Helen Kane
As originally written by Helen Kane for AFP. It is quite common for U.S. corporations with foreign functional entities to leave cash overseas until an American tax holiday makes it advantageous to convert it to U.S. dollars.
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