Derivative Accounting & Hedge Program Management
menu

The Hedge Trackers Blog

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

Read More

When Should a Derivative Mature?

Posted by Sandra Koch

One of the most common foreign exchange hedging questions we receive at Hedge Trackers deals with when derivatives should mature. While the full story is rather complex, the top-line answer is relatively simple.

Read More

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.

Read More

EITF Reviews Call and Put Options on Debt Instruments

Posted by Ruth Hardie

Are puts and call options that can accelerate the repayment of principal in a debt instrument clearly and closely related or do they need to be bifurcated from the host debt instrument?

Read More

Currency Risk a Priority in Corporate Contingency Plans

Posted by Helen Kane

In this interview with gtnews, Helen Kane, founder and president of Hedge Trackers LLC offers her views on the extent to which companies can mitigate the impact of various risks through contingency planning.

Read More

Capella Software Spotlight: Entering Large Numbers

Posted by Karen Gubler

Did you know that there is an easy way to enter large numbers in Capella?

Read More

Changes to Derivative Novation Consequences

Posted by Ruth Hardie

There is great news coming out of last week’s EITF meeting: Changing counterparties would NOT necessarily stop hedge accounting.

Read More

Case Study: Implementing an FX Hedge Program & SaaS Deployment In Days

Posted by Jim Shepard

Here at Hedge Trackers, we’ve helped hundreds of companies establish foreign currency hedge programs. We’re proud of all of our engagements – particularly since no public company has ever been required to restate their earnings due to our derivative accounting or reporting practices.

Read More

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.

Read More

Subscribe to Our Newsletter