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SOFR: Key Characteristics & Hedge Accounting Impacts

As many of our readers already know, SOFR (Secured Overnight Financing Rate) has been selected…

Top Benefits & Limitations of FX Hedge Programs

To implement a successful hedge program, it’s important that all parties involved know exactly what…

Last-of-Layer Hedging for Financial Institutions

Lenders such as banks, mortgage lenders, and credit unions manage large portfolios of fixed-rate loans….

6 Translation Accounting Nuances You Should Know

The translation process converts local currency financial statements of subsidiaries into USD based financials for…

Leveraging Cross Currency Net Investment Hedges to Boost Earnings Through Interest Income

Using a Net Investment hedge strategy to boost income has been around for decades, but…

For the Urgent Hedger: Cash Flow Hedging Made Easy With Hedge Trackers

Do you need to implement a cash flow hedge program quickly — either due to…

Special Hedge Accounting: Why Functional Currency Matters

A common misconception is that if you have a foreign currency transaction, you can simply…

Interest Rate Risk: Hedging Future Issuance of Fixed Rate Debt

Companies that need to refinance their debt do not have to wait until they refinance…

LIBOR Transition: Understanding FASB’s Latest Reference Rate Reform Guidance

In March, the FASB issued ASU 2020-04 on the “Facilitation of the Effects of Reference…