Derivative Accounting & Hedge Program Management
menu

The Hedge Trackers Blog

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.

Read More

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.

Read More

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.

Read More

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.

Read More

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.

Read More

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.

Read More

Capella Software Spotlight: Sorting Trades

Posted by Rebecca Judge

Did you know you can easily sort trades in the “Trigger and Release” window of “Period Close”?

Read More

Don’t Let Derivative Accounting Hold You Back

Posted by Helen Kane

A lack of derivative accounting resources should not hold your organization back from hedging foreign currency. Even if you don’t have this particular expertise in-house, there are ways to get it – enabling you to enjoy the benefits of an effective FX hedge program.

Read More

Should Derivative Contract Novation Mean Hedge Accounting Dedesignation?

Posted by Ruth Hardie

An exposure draft issued yesterday by the FASB clarifies that a novation of a derivative from one counterparty to another is NOT necessarily an automatic dedesignation.

Read More

Subscribe to Our Newsletter