We disagree with the hedge-effectiveness testing method described in “Practical Issues in Implementing FASB 133” ( JofA, Mar.01, page 26). Our experience advising companies on interest rate risk and ...

New accounting rules covering derivatives and hedging transactions will have profound implications for corporations. They may affect the viability of some common transactions. Even before accounting ...

Canadian pricing and analytics provider Fincad has announced the launch of its new hedge accounting software, Hedge Accounting Insight. The project was developed after the vendor’s second annual ...

The International Accounting Standards Board posted a draft of its long-awaited hedge accounting rule on Friday. The rule, expected to be adopted early next year, is designed to better connect ...