Derivative Accounting & Hedge Program Management
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The Hedge Trackers Blog

Getting You to the Top: Part III. Exposure Centralization

Posted by Helen Kane

The communicative properties of math allow currency hedgers to consolidate positions, hedge the net and have a highly effective and more efficient balance sheet hedge program.

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CapellaFX Software Spotlight: Creating Next Year’s Calendar

Posted by Karen Gubler

Plan for the new fiscal year by creating its calendar with CapellaFX.

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Hedge Specificity Memo: EURO Exposure Risk

Posted by Helen Kane

Is the hedge designation language specific enough for a third party to know if a specific invoice is a hedged invoice when it’s recognized in the financial statements?

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Getting You To The Top: Part II. Exposure Validation

Posted by Helen Kane

Once the process for collecting the key data for great balance sheet hedging is in place, it is critical to validate that information.

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Getting You To The Top: Part I. Exposure Collection

Posted by Helen Kane

This is a series of posts designed to give a top-line overview of the steps to establishing a balance sheet hedge program.

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Materiality in Derivative Disclosures?

Posted by Ruth Hardie

Watch the FASB video to learn about the project to improve the effectiveness of disclosures in notes to the financial statements.

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U.S. Unlikely to Move to IFRS

Posted by Ruth Hardie

In an article published on August 10, 2015, FASB Chairman Russell Golden stated that “… it has become increasingly clear that the United States is unlikely to adopt IFRS.” While the FASB has not given up on the concept of global standards, there is little to no support from U.S. constituents.

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Diversity in practice eliminated on Contingent Put and Call Options in Debt

Posted by Ruth Hardie

This exposure draft was issued August 6, 2015 to clarify the process for determining whether or not contingent put and call options must be bifurcated from their debt hosts. GAAP provides specific guidance for assessing whether these options that can accelerate the repayment of principal on a debt instrument meet the definition of clearly and closely related.

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Application of NPNS: Scope Exception to Certain Electricity Contracts within Nodal Energy Market

Posted by Ruth Hardie

The FASB issued an Accounting Standards Update, effective August 10, 2015, that specifically deals with the ability of entities to elect the normal purchase normal sales (NPNS) scope exception when the contract for the purchase or sale of electricity on a forward basis is delivered to a nodal energy market or transmitted through a nodal energy market.

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