Derivative Accounting & Hedge Program Management
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FASB: Momentum for Hedge Accounting Change Continues

Posted by Ruth Hardie

Momentum for changes to hedge accounting continued in last week’s FASB meeting. Learn what the board decided, and what it means.

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FASB Board Moves EITFs 15-D and 15-E to a 60-Day Public Comment Period

Posted by Ruth Hardie

Two EITFs submitted for public comment period by FASB Board

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FASB Decision-Making Meeting Recap: June 29, 2015

Posted by Ruth Hardie

The FASB met on June 29th in a decision-making meeting. There were three hedge accounting packages presented for board approval.

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FASB Non-Decision Meeting Recap: June 10, 2015 – Part II

Posted by Ruth Hardie

When FAS 133 was originally written, users had to include the full market interest rate, inclusive of credit. FAS 138 was subsequently approved, allowing the bifurcation of benchmark interest rate risk, which was defined as U.S. Treasuries and – for practical reasons – LIBOR swap rates.

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FASB Non-Decision Meeting Recap: June 10, 2015

Posted by Ruth Hardie

The second part of FASB’s non-decision making meeting on June 10, 2015 was used to briefly discuss the overall changes to hedge accounting.

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FASB Non-Decision Meeting Recap: May 27, 2015

Posted by Ruth Hardie

This week’s FASB non-decision meeting included two hours on hedge accounting — including discussions on ineffectiveness, disclosures and documentation.

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Hedge Trackers Comments on FASB’s Recent Proposal

Posted by Helen Kane

Hedge Trackers’ response to proposed changes to ASC 815 – Derivatives & Hedging.

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Reminder: FASB Public Comment Period

Posted by Helen Kane

Reminder to corporate finance personnel: The public comment period on FASB’s proposed updates to Topic 815, Derivatives and Hedging, closes in one week.

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FASB Proposed Accounting Standards Update: Topic 815

Posted by Helen Kane

Learn more about the FASB’s proposed accounting standards update to Topic 815, Derivatives & Hedging.

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