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

Posted by Ruth Hardie

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

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

Posted by Helen Kane

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

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FASB Hedge Accounting Exposure Draft: What You Need to Know

Posted by Helen Kane

The FASB has released a new Exposure Draft intended to simplify hedge accounting. Here’s what you need to know.

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Hedge Accounting Rules: Relief (Still) on the Way

Posted by Glenn Suarez

An exposure draft which will update current hedge accounting rules is in the works, though delayed. Hedgers can expect relief from some of the more onerous hedge accounting requirements.

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Two Big Wins for Simplicity in Hedge Accounting

Posted by Ruth Hardie

The FASB met Wednesday to discuss hedging and make several clarification decisions about the expected exposure draft. What has us so excited? That would be these two clarifications, which are great news for FX and interest rate hedgers.

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Impact of Upcoming FASB Changes on FX Hedgers

Posted by Ruth Hardie

Effectiveness measurement is expected to be eliminated for companies hedging foreign currency risk. Small mismatches in timing between instrument maturity and hedged item recording will no longer be measured and accelerated into income.

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Impact of Upcoming FASB Changes on Commodity Hedgers

Posted by Ruth Hardie

An upcoming Exposure Draft, which the FASB is expected to issue before the end of Q3, will contain sweeping changes for commodity hedgers.

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FASB Discusses Hedge Accounting Transition

Posted by Helen Kane

In the latest development leading up to FASB’s highly anticipated Accounting Standards Update dealing with hedge accounting, the Board has discussed and made tentative decisions on several transition items.

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