With the LIBOR rate continuing to phase out, FASB announced last month that they have added the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) rate, as a benchmark interest rate to the list available for fair value hedging....
November
16,
2018
Posted by
Ruth Hardie
As seen in WG&L Accounting & Compliance Alert, Thomson Reuters/Tax & Accounting.
October
18,
2018
Posted by
Ruth Hardie & Glenn Suarez
*Originally Published on March 21, 2016. The idea of "blend and extend" continues to be a popular topic, and for good reasons. In light of the new rules, however, we've updated this popular classic for accuracy and comprehensiveness. In recent...
September
13,
2016
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:
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. ...
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...
