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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November 25, 2016

FASB Changes: How Should Commodity Hedgers Prepare?

Posted by Sandra Koch
One of the most touted headlines around the recent FASB Exposure Draft dealing with hedge accounting is the fact that commodity hedgers will be allowed to bifurcate risk.
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October 13, 2016

Apples and Oranges: the Time Value Component of Options vs. Forwards

Posted by Glenn Suarez
Currency hedgers have the choice of including or excluding time value in effectiveness testing when applying cash flow hedge accounting to derivatives hedging forecasted FX-denominated transactions.
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September 24, 2016

Points Well Taken: Revisiting Effectiveness Methods, in the Context of Proposed Hedge Accounting Rules

Posted by Glenn Suarez
The FASB’s proposed changes to its hedge accounting model may provide an impetus for hedgers to reassess their current approaches to effectiveness testing and consider how they might best benefit from the future rules as they are likely to be...
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September 13, 2016

Commodity Hedgers: What You Need to Know About the New Hedge Accounting Exposure Draft

Posted by Jim Shepard
Hedge accounting is changing – for the better, no less! There are a few items in FASB’s Sept. 8 Exposure Draft that should be noted, as these will affect all commodity hedgers taking special hedge accounting:
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September 13, 2016

IR Hedgers: What You Need to Know About the New Hedge Accounting Exposure Draft

Posted by Ruth Hardie
Hedge accounting is changing – for the better, no less! There are a few items in FASB’s Sept. 8 Exposure Draft that should be noted, as these will affect all interest rate hedgers taking special hedge accounting:
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September 13, 2016

FX Hedgers: What You Need to Know About the New Hedge Accounting Exposure Draft

Posted by Helen Kane
Hedge accounting is changing – for the better! There are a few items in FASB’s Sept. 8 Exposure Draft that should be noted, as these will affect all foreign currency hedgers taking special hedge accounting:
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September 13, 2016

The Forest & The Trees: Keeping Your Cash Flow Hedge Program in Perspective

Posted by Sandra Koch
Every cash flow hedge program begins with the best intentions: Reducing the impact FX, interest rate or commodity volatility has on anticipated revenues and expenses.
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September 08, 2016

FASB Hedge Accounting Exposure Draft: What You Need to Know

Posted by Helen Kane
On Sept. 8, the FASB released a new Exposure Draft on special hedge accounting, the objective of which is to make hedge accounting more accessible, simpler to achieve and easier to account for, at a greatly reduced risk of restatement. Hedge...
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