FASB published a proposed Accounting Standards Update (ASU) that would aim to clarify certain aspects of the guidance on hedge accounting. The proposed ASU also addresses incremental hedge accounting ...

The Financial Accounting Standards Board today proposed an Accounting Standards Update that would clarify guidance on hedge accounting and address issues that arose from the global reference rate ...

Cross hedging is a strategy to mitigate risk by taking opposite positions in two positively correlated assets. Understand its application with examples.

Arca Continental is the second-largest Coca-Cola bottler in Latin America and one of the most important producers, distributors, and sellers of the brand. The company began bottling Coca-Cola products ...

Bloomberg today announced that Arca Continental (AC), the second largest Coca-Cola bottler in the Americas and one of the most important in the world, is now using Bloomberg’s Multi-Asset Risk ...

What are the tax accounting rules for hedges? Whether or not a qualified tax hedge is properly identified, it must be tax accounted for under a method that clearly reflects income.[1] The timing of ...

There are a large number of well-known ways an FX hedging programme can go wrong, from inefficient netting across organizations’ non-centralized trading, non-uniform accounting procedures and ...

A fair value hedge protects against a change in fair value of a recognized asset or liability or of an unrecognized firm commitment attributable to a particular risk. The characteristics of a fair ...

The International Accounting Standards Board (IASB) today issued an amendment to the hedge accounting provisions of IAS 39 Financial Instruments: Recognition and Measurement. The IASB developed this ...

Derivative Path (http://www.derivativepath.com) chose Reval’s outsourced service, Reval CenterTM, to provide award-winning hedge accounting service to its regional ...

RIO DE JANEIRO (Reuters) - Brazilian miner Vale SA may adopt hedge-accounting rules to smooth out the impact of currency fluctuations like those that slammed its second-quarter earnings, Chief ...