Derivative Accounting & Hedge Program Management
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Targeted Improvements to Hedge Accounting: Latest Update

Posted by Ruth Hardie

The FASB continues to fine-tune its improvements to hedge accounting rules, which are due for final release later this quarter with early adoption available at the start of a company’s fiscal year.

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More Good News from the FASB

Posted by Ruth Hardie

On February 15th, the FASB re-deliberated the previously proposed prohibition of returning to qualitative effectiveness testing after a change in facts and circumstances.

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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.

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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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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.

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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.

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FASB Roundtable: ‘Good Enough’ Draft Not Perfect, but Ready

Posted by Helen Kane

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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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 structured.

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

Posted by Jim Shepard

Last week, FASB released a new Exposure Draft for changes to special hedge accounting. Here’s what commodity hedgers need to know.

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