Derivative Accounting & Hedge Program Management
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The Hedge Trackers Blog

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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What Might the Brexit Decision Mean for You?

Posted by Helen Kane

This surprising vote caused the British pound to fall against all major world currencies, stock markets and indexes across the world to drop, bond prices to increase and interest rates to decrease. Uncertainty remains, and markets respond negatively to uncertainty. Here, we lay out some of what this momentous decision might mean for you.

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Software Spotlight: How to Use the “As of Date” in the Exposure Window

Posted by Annebelle Syrimis

You may have wondered why the FX Exposures window displays a seemingly arbitrary date at the top right hand corner of the screen.

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Impact of Upcoming FASB Changes on Cash Flow Interest Rate Hedgers

Posted by Ruth Hardie

The benchmark hedge accounting treatment is expected to expand to include any contractually specified interest rate index. The expansion will open up interest rate hedging to include prime and other published interest rates.

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Impact of Upcoming FASB Changes on FX Hedgers

Posted by Ruth Hardie

Effectiveness measurement is expected to be eliminated for companies hedging foreign currency risk. Small mismatches in timing between instrument maturity and hedged item recording will no longer be measured and accelerated into income.

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Accounting Considerations When Hedging Yield on Future Bond Issuances

Posted by Glenn Suarez

Hedge accounting guidance under GAAP does not always mesh cleanly with market practices related to a derivative strategy and underlying hedged item.

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Impact of Upcoming FASB Changes on Commodity Hedgers

Posted by Ruth Hardie

An upcoming Exposure Draft, which the FASB is expected to issue before the end of Q3, will contain sweeping changes for commodity hedgers.

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Software Spotlight: Capella FXall Trading Portal

Posted by Rebecca Judge

FXall is a widely used trading platform providing electronic trading in foreign exchange markets to corporate treasurers and other investors.

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How to Win Board Approval for a Hedge Program

Posted by Sandra Koch

When it comes to gaining final approval from the board of directors to implement a foreign currency hedge program, the bottom line for treasury is this: Be prepared.

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