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Intro to Hedge Accounting

Watch now
May 22, 2024
60 minutes
On Demand


Although complex, hedge accounting can be a very favorable accounting treatment for corporations considering hedging. During this session, our in-house hedge accounting experts will guide you through the basics of hedge accounting.

Key takeaways

  • Understand the difference between standard accounting treatment and hedge accounting treatment for derivatives.
  • Gain insight into the critical steps to effectively achieve hedge accounting.
  • Learn how to maintain a hedge accounting program, as well as how to implement industry best practices.
  • Demonstrate economic and accounting alignment via case studies.

About the speakers

  • Sean Marcellus

    Accounting Advisory

    Corporates | Kennett Square, PA

    Sean Marcellus is a Director is on Chatham's Global Corporates Hedge Accounting team, providing risk management solutions for corporate clients by helping them achieve and maintain hedge accounting for interest rate, foreign currency, and commodity risk.​
  • Justin Glosner

    Accounting Advisory

    Corporates | Kennett Square, PA

    Justin Glosner is on Chatham's Corporates Accounting Advisory team.


Chatham Hedging Advisors, LLC (CHA) is a subsidiary of Chatham Financial Corp. and provides hedge advisory, accounting and execution services related to swap transactions in the United States. CHA is registered with the Commodity Futures Trading Commission (CFTC) as a commodity trading advisor and is a member of the National Futures Association (NFA); however, neither the CFTC nor the NFA have passed upon the merits of participating in any advisory services offered by CHA. For further information, please visit

Transactions in over-the-counter derivatives (or “swaps”) have significant risks, including, but not limited to, substantial risk of loss. You should consult your own business, legal, tax and accounting advisers with respect to proposed swap transaction and you should refrain from entering into any swap transaction unless you have fully understood the terms and risks of the transaction, including the extent of your potential risk of loss. This material has been prepared by a sales or trading employee or agent of Chatham Hedging Advisors and could be deemed a solicitation for entering into a derivatives transaction. This material is not a research report prepared by Chatham Hedging Advisors. If you are not an experienced user of the derivatives markets, capable of making independent trading decisions, then you should not rely solely on this communication in making trading decisions. All rights reserved.