All Derivatives articles – Page 2

  • Blog

    Debt Modification May Lead to Hedge Accounting Questions

    2014-12-29T08:45:00Z

    Dec. 29—A friendly reminder from the SEC and auditing experts: If your company plans to issue or modify debt now, before the Fed raises interest rates sometime in 2015, check your debt agreements carefully to see whether you have any embedded derivatives language in there—since that could trigger new disclosures ...

  • Blog

    FASB Finalizes Rules on Shares With Embedded Derivative Features

    2014-11-05T12:00:00Z

    The Financial Accounting Standards Board has finished its hedge accounting guidance meant to eliminate the use of different accounting methods when companies raise capital by offering shares that include embedded derivative features. The new guidance will help sort out whether the host contract of a hybrid instrument issued as a ...