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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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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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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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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