Hedge accounting was originally conceived to enhance transparency and align financial reporting with real-world risk management practices. In volatile financial markets, these rules aim to faithfully ...

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 ...

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 ...

In an era marked by unpredictable financial landscapes and heightened risk, companies are increasingly turning to hedge accounting as a vital tool to help mitigate profit and loss volatility caused by ...

AF: Why have bank treasuries increased inquiries into hedge accounting? AJ: One of the key reasons for this has been the increase in the interest rate over the last few years. Bank treasuries are ...