In some respects, Treasury has a dual burden where Balance Sheet hedging is concerned. Not only does the typical Treasury professional need to understand currency markets and derivatives, but he or she is often responsible for explaining the results...
February
21,
2017
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...
February
21,
2017
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...
February
10,
2017
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.
February
10,
2017
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...
February
01,
2017
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...
January
25,
2017
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...
January
19,
2017
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...
December
15,
2016
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.
