Derivative Accounting & Hedge Program Management
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Hedge Trackers’ Solution to Manage Currency
and Accounting Risk

Posted by Jim Shepard

Hedge Trackers developed plan that mitigates currency risk without increasing accounting risk for a company needing to stop missing forecasts due to currency movements.

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Hedging Balance Sheet Risk: Going From Good to Great

Posted by Jim Shepard

In some respects, Treasury has a dual burden where Balance Sheet hedging is concerned.

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Answers for Every Corporate Hedger

Posted by Helen Kane

If you’re reading the Hedge Trackers blog, you’re probably responsible for helping your company mitigate foreign currency, interest rate or commodity risk.

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Parking Cash Abroad is Risky. Here’s What Treasurers Can Do.

Posted by Helen Kane

It is quite common for U.S. corporations with foreign functional entities to leave cash overseas until an American tax holiday makes it advantageous to convert it to USD.

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Apples and Oranges: the Time Value Component of Options vs. Forwards

Posted by Glenn Suarez

Currency hedgers have the choice of including or excluding time value in effectiveness testing when applying cash flow hedge accounting to derivatives hedging forecasted FX-denominated transactions.

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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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FX: A Hidden Reason for Missing the Mark in Cash Flow Forecasting

Posted by Jim Shepard

To accurately forecast cash flows when foreign currency is involved it takes contemplating the rate at which currency is converted.

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Getting You to the Top: Part VI. Hedge Accounting

Posted by Helen Kane

There is a widespread perception among those new to foreign currency hedging that special hedge accounting can be extraordinarily complex. Is this true?

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Getting You to the Top: Part IV. Forward Contracts

Posted by Helen Kane

In a standard corporate hedge program, receivables, payables and intercompany balances (as well as other monetary assets/liabilities) have little influence on operating margin, as gain/loss is frequently reported as Other Income & Expense.

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