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The Hedge Trackers Blog

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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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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Points Well Taken: Revisiting Effectiveness Methods, in the Context of Proposed Hedge Accounting Rules

Posted by Glenn Suarez

The FASB’s proposed changes to its hedge accounting model may provide an impetus for hedgers to reassess their current approaches to effectiveness testing and consider how they might best benefit from the future rules as they are likely to be structured.

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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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