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:
September
13,
2016
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.
August
10,
2016
Posted by
Helen Kane
Major world events – like the recent “Brexit” vote – often wreak havoc on interest rate markets. Some produce a swift drop in rates. Others precipitate a general rise. Many are mixed. The only consistent, predictable element is unpredictability. ...
March
21,
2016
Posted by
Ruth Hardie & Glenn Suarez
In recent months, numerous clients have asked us to weigh in on the possibility of “blend and extend” (sometimes called “amend and extend”) for their interest rate swaps. In such a scenario, a company extends an existing fixed rate swap over a...
February
02,
2016
Posted by
Ruth Hardie
In recent months, a trend has emerged: More and more companies are restructuring their pay-fixed receive-floating swaps by shifting the floating leg from the three-month LIBOR rate to the one-month LIBOR rate.
December
15,
2015
Posted by
Jim Shepard
One of the biggest advantages of utilizing Hedge Trackers’ integrated hedge program consulting and software is the ability to efficiently address turnover and temporary absences in the Treasury or Accounting department. That can mean one of two...
