The Financial Accounting Standards Board’s proposed update to its hedge accounting standard could help companies with their risk management, but they will probably need sophisticated hedging expertise ...

Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

The Financial Accounting Standards Board issued a new accounting standards update Tuesday aimed at improving its existing hedge accounting guidance. It expands the hedged risks that are allowed to be ...

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 ...

A new Accounting Standards Update (ASU) aims to better align hedge accounting with an organization’s risk management strategies. The ASU, issued Monday by FASB, expands the current single-layer ...

Translation risk is the foreign exchange risk associated with the translation of net investments in foreign operations into a group’s presentation currency when preparing consolidated financial ...

KENNETT SQUARE, Pa.--(BUSINESS WIRE)--Today, the Financial Accounting Standards Board (FASB) issued guidance on hedge accounting that will better align accounting with the economics of strategies used ...

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 ...