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The Hedge Trackers Blog

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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Software Spotlight: Capella’s Management Reporting Dashboard

Posted by Eugenia Shen

Capella’s Management Reporting Dashboard provides users with a vehicle to show metrics and views to their specific needs.

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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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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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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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FASB Changes: How Should Commodity Hedgers Prepare?

Posted by Sandra Koch

The new ability for commodity hedgers to bifurcate risk should relax restrictions to gaining special hedge accounting. But there’s a catch.

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