Derivative Accounting & Hedge Program Management

White Papers

Daily Exchange Rates: Easy to Implement, Hard to Explain

Posted on November 2nd

Should you move from a monthly income statement rate to a daily rate in the recording of non-functional currency transactions in functional currency?

CNH vs. CNY: Which of These Currencies is the "Right" Balance Sheet Rate?

Posted on June 20th

For the most part determining the appropriate balance sheet rate is fairly straight forward under ASC 830. But not always.

Euro Dissolution White Paper

The Impact of the Dissolution of or Defection from the Euro

Posted on June 2nd

The discussion was moderated by Hedge Trackers’ founder Helen Kane.