Valuing Derivatives Under AASB 13 Fair Value Measurement

Valuing Derivatives Under AASB 13 Fair Value Measurement
February 17, 2015, Finance and Treasury Association: Australia
By Andrew Brown, CFTP and Steve Castleton, CPA
“AASB 13, Fair Value Measurement (“AASB 13”) was issued in 2011 and became effective January 1, 2013. Even though the standard has been effective for nearly 2 years, many companies


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Corporate Case Study: Tracking & Reporting for Hedges

Corporate Case Study: Tracking & Reporting for Hedges
Our Client:
A global musical instruments manufacturer and distributor who actively manages FX and interest rate risk exposures.
Situation:
The company was managing over 1,500 derivative instruments in Excel and was applying hedge accounting for more than half of their derivatives portfolio. They were applying a


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2007

Firm hits $1 trillion in notional and rolls out its first client-facing technology solution in debt management. Credit valuation adjustment models (CVAs) are developed in house for incorporation into clients’ valuations


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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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Serving Portfolio Companies

As a partner to financial sponsors, Chatham is often enlisted to work directly with in-house treasurers and CFOs. We have worked with hundreds of companies that need help with their hedge accounting program or an analysis of their current and future exposures.
We can augment in-house resources of the organization with our team of hedge


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Debt Management

At-a-glance management to save time and costs
As a real estate investor, managing debt terms, payments, covenants and other details can quickly become a job that a spreadsheet alone can’t handle.
The Chatham Debt Management system helps clients ease the burdens of managing and reporting on their debt portfolio. This web-based system centralizes all debt


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Hedge Accounting

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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Hedge Accounting

A strong hedge accounting program can reduce or eliminate earnings volatility
Investors who wish to avoid surprise risks or auditor scrutiny can depend on Chatham’s expertise in hedge accounting. Whether you have SEC filing obligations, need to provide transparency to investors, or wish to establish a consistent earnings track record, we can successfully navigate the


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Portfolio Services

Optimal management of large and complex debt and derivative portfolios
As infrastructure portfolios grow, so do the challenges of managing them. In recent years, such challenges are compounded by more diversified debt terms and increased regulatory requirements, including trade reporting and portfolio reconciliation.
In addition, derivatives have a heightened reputation for risk. The resulting increased


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Hedge Accounting

A Strong Hedge Accounting Program Can Reduce or Eliminate Earnings Volatility
Corporations that take advantage of derivatives for managing interest rate, currency, or commodity risk should also consider the impact of accounting for those financial instruments. Most companies seek to reflect both the economic impact from derivatives and the related hedged exposures in the financial


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