Hedge Accounting FASB Exposure Draft: Implications for Financial Institutions

Hedge Accounting FASB Exposure Draft: Implications for Financial Institutions
September 2016
 
On September 8, 2016, the FASB released an exposure draft to better align economic results of an entity’s risk management activities with its financial reporting and to make targeted improvements to simplify hedge accounting. This Bulletin provides an overview of the proposed changes


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Hedge Accounting FASB Update

Hedge Accounting FASB Update
August 2016

In July 2015, we provided an update about the FASB’s project to change the hedge accounting rules. The FASB has been working on hedge accounting for over a year and expects the exposure draft to be published any day. The Board has proposed several changes that are primarily


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Your Hedging Outlook – Part III: Hedge Accounting

Part III: Hedge Accounting: Several key developments in the world of hedge accounting last year could impact your derivatives and hedging programs this year.


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Valuation

Valuation
Failure to properly measure the fair value of a derivative can result in significant losses over the life of the instrument. Using outdated valuation modeling techniques or simply not understanding how derivative fair values are measured often lead to additional scrutiny from management, auditors and regulators, further increasing costs to the company.
Knowledge and


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Hedge Accounting

Hedge Accounting
Hedge accounting standards under US GAAP and IFRS are nuanced. Since accounting standards are subject to significant interpretation and judgment, complying with the requirements takes knowledge and experience.
Since 2000, Chatham has assisted companies with navigating the complexities of ASC 815 and IAS 39/IFRS 9. We help properly align the accounting and economics


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Hedge Accounting

what is hedge accounting, accounting hedging, IFRS, IFRS13

The right hedge accounting can reduce volatility in your financials
As a real estate company filing with the SEC or providing transparency to investors, you are responsible for financial reporting. If you’re hedging you have sensitivity to the resulting volatility in earnings, and you can benefit from hedge accounting that navigates standards from the FASB


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Interest Rate and FX Derivative Valuations in Accordance with FAS 157 (ASC 820)

This paper discusses the process, methods and assumptions used to calculate valuations for interest rate and foreign exchange derivatives in accordance with the provisions of FASB   Download this White Paper


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Chatham Financial Comments on FASB’s Proposal on Financial Instruments and Hedge Accounting

We recently provided our views to the FASB on its controversial proposal to modify the accounting for financial instruments…
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FASB Issues Exposure Draft Proposing Changes to Accounting for Financial Instruments and Hedge Accounting

The FASB issued an exposure draft detailing the Board’s proposed changes that would significantly alter…  Download this Accounting Alert


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