Recent changes to FASB’s standard for hedge accounting deliver to company finance teams new alternatives to account for their risk management activities that organizations may wish to explore.

The Financial Accounting Standards Board has released its long-awaited hedging standard, the final component of its financial instruments convergence project with the International Accounting ...

The Financial Accounting Standards Board voted Wednesday to proceed to a final standard on hedge accounting, part of the financial instruments project that FASB had been working on for years with the ...

Despite having a nip-and-tuck plan in the works to simplify hedge accounting, the Financial Accounting Standards Board may now be thinking of doing something more drastic. As part of its controversial ...

After several years of relative inaction on hedge accounting, now the Financial Accounting Standards Board is near issuing a proposed update to accounting standards that would have a big effect on ...

The Inflation Reduction Act (IRA) of 2022 significantly changed the U.S. Federal income tax code, including introducing the new Corporate Alternative Minimum Tax (CAMT). The CAMT is a parallel tax ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Gordon Scott has been an active investor and ...

For public companies with a December 31, 2018, fiscal year-end, new hedge accounting rules will become effective on January 1, 2019. The FASB issued the new hedge accounting guidance on August 28, ...

The difference between the long-term interest rates for loans and the short-term interest rates for deposits – known as the “interest rate margin” – is the main source of profitability for a ...

Arca Continental is the second-largest Coca-Cola bottler in Latin America and one of the most important producers, distributors, and sellers of the brand. The company began bottling Coca-Cola products ...

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. The acquisition joins Hedge Trackers’ hedge accounting expertise and SaaS ...