Improvements to Fair Value Hedging and Impact on Financial Institutions

June 29, 2017 | 2PM EDT / 11AM PDT | 1 hour | Online | by Chatham Financial | Recording Available

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On June 7, 2017, the FASB indicated it will approve the proposed amendments to ASC 815 – Derivatives and Hedging that will better align economic results of an entity’s risk management activities with its financial reporting and make targeted improvements to simplify hedge accounting. The majority of the improvements will make fair value hedging easier to apply and result in less volatility in the financial statements. In this webinar we will explore the key changes to fair value hedging for Financial Institutions, analyze the impacts on common hedging strategies, and discuss new hedging possibilities.


In this webinar, Chatham will cover the following learning objectives:
– Understand the changes to fair value hedging
– Understand the impact of these changes on common fair value hedging strategies
– Explore new fair value hedging strategies as a result of the improvements


Eri PanotiEri Panoti, CPA is a Director of Accounting Advisory serving financial institutions clients. She consults clients on accounting for both balance sheet risk management strategies as well as customer hedging needs. Prior to joining Chatham, Eri worked at KeyBank in Cleveland where she focused on accounting policy for derivatives and hedging as well as SEC reporting. Eri has also held audit positions at Deloitte also based in Cleveland, Ohio.


Todd CuppiaTodd Cuppia leads Chatham’s Balance Sheet Strategies practice, assisting Financial Institutions manage complex economic risks. Prior to joining Chatham, Todd spent eleven years with Stifel Financial as a Managing Director in the Fixed Income Research and Strategy Group as the head of Government Sponsored Enterprise Debt strategy and Co-Head of Fixed Income Product Strategy. In this role, Todd advised financial institutions, state and local government entities, and pension funds on cross sector relative value, macro-based portfolio strategies, and derivative hedging strategies. Todd has been a frequent speaker at national investor conferences and has had numerous investment strategies featured in industry journals and financial newsletters.


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