FAS 157 and Non-performance Risk for Derivative Financial Instruments: More Than Meets the Eye
Arguably no other accounting standard has received so much attention in recent times as Statement of Financial Accounting Standards No. 157 ‘Fair Value Measurements’ (ASC 820, and formerly FAS 157). This article explores the application of ASC 820 on derivatives financial instruments, and showcases the importance of consider the nature of such financial instruments when calculating adjustments for credit risk.
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Apr 14: Translation Frustration: Tackling FX Earnings Risk
Translation Frustration: Tackling FX Earnings Risk
April 14, 2016 | 1PM ET | 1 hour | Online | by Chatham Financial | CPE and CTP credit Available
Volatile FX markets have taken a toll on many companies’ earnings performance. While many companies have begun to wrap their arms