February 20, 2020

Automating Special Hedge Accounting Compliance

Posted by Karen Gubler
Special hedge accounting is an elective accounting treatment under U.S. and International accounting principles. An organization must first qualify for special hedge accounting and then follow ongoing compliance requirements to remain qualified. ...
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February 18, 2020

LIBOR Transition: New York Fed to Publish SOFR Averages & Index

Posted by Ruth Hardie
LIBOR is being phased out through 2021, and the Secured Overnight Financing Rate (SOFR) was selected as the preferred LIBOR replacement by the Alternative Reference Rates Committee (ARRC) in June 2017. The Federal Reserve Bank of New York is...
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February 13, 2020

LIBOR Transition: The Latest Interest Rate Reform Details

Posted by Ruth Hardie
As LIBOR is phased out, reference rate reform will identify new and alternative reference index rates for financial instruments, including the Secured Overnight Financing Rate (SOFR). The end of 2019 saw plenty of activity and movement in...
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February 12, 2020

International Hedge Accounting Treatment: Key Differences

Posted by Lisa Wallace
As a U.S. company, your accounting team might not realize that hedge accounting under U.S. GAAP may not satisfy local international regulations and requirements. So, just as you get a handle on ASC 815 cash flow hedge accounting in the U.S., your...
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February 05, 2020

Transforming Treasury Data Into Actionable Information: Reconcile-To-Zero (RTZ)

Posted by Karen Gubler
One of the most difficult and frustrating exercises in treasury is understanding and communicating the results of a balance sheet hedge program. In theory, it’s a simple exercise. But in reality, it can be very challenging to parse out the...
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January 29, 2020

Commodity Price Risk Hedging: Lurking Risks You Should Know

Posted by Glenn Suarez
The treasury department of an organization is often responsible for mitigating foreign currency, interest rate and commodity price risk. Most of the derivatives used to manage that risk are negotiated by Treasury ... but this is not always the...
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January 22, 2020

How to Use Hedge Accounting to Align Derivatives & Currency Gains/Losses

Posted by Karen Gubler
It’s mission-critical for companies to protect their margins, revenues, and expenses from unnecessary volatility. A lot of the time, volatility comes from currency changes — or, foreign exchange risk. Whether it’s for meeting management targets,...
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January 15, 2020

Is Your Balance Sheet Hedge Putting Your Cash at Risk?

Posted by Jeff Goggins
Most treasury professionals are comfortable gathering and netting down same currency exposures that go in opposite directions. For example, one might hedge GBP receivables net of GBP payables in a single sell forward balance sheet hedge. As...
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January 02, 2020

3 Keys to Translation Accounting Basics

Posted by Jeff Goggins
Translation and transaction accounting are often confused for one another — but the difference between them is important. How can you tell them apart? Knowing which rates and which rules to apply are all it takes to understand the difference...
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