All Hedge Accounting articles – Page 2
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Blog
FASB offers guidance on hedge accounting complexities
Image: Hedge accounting can help organizations manage exposures that range from changing interest rates to counterparty credit risk. But the rules that govern hedge accounting are extremely detailed and require close compliance consideration. CW columnist Robert Herz discusses how, with new regulations proposed, things are only going to get more ...
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BlogFASB issues new rules on gift cards, hedging, equity investments
FASB has issued guidance that enables companies to write off lingering gift card liabilities, shore up hedge accounting practice differences, and simplify transitions to equity method accounting. Crowe Horwath Partner James Dolinar says the guidance around gift cards is perhaps the most broadly applicable, as companies can now do some ...
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Blog
FASB Proposes Fixes to Narrow Hedge Accounting Issues
FASB is proposing some changes to hedge accounting rules to help companies apply the rules consistently. One proposed update would try to resolve varied approaches around a four-step decision sequence to determine whether certain instruments should be treated as embedded derivatives; another addresses questions about whether a change in counterparty ...
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Blog
FASB Nears Proposal on Hedge Accounting
After several years of relative inaction on hedge accounting, the Financial Accounting Standards Board is near issuing a proposed update to accounting standards that would have a big effect on what would qualify for hedge accounting and how the accounting would be explained in financial statements. According to PwC, “[t]he ...
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Blog
FASB Issues New Rules, Proposals on Narrow Areas of GAAP
The Financial Accounting Standards Board has been busy the past few weeks pushing out some narrowly focused changes to accounting standards that address earnings per share, fair value measurement, intangible assets, and compensation, not to mention additional proposals involving liabilities associated with gift cards, hedging for energy concerns, and benefit ...
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Blog
Debt Modification May Lead to Hedge Accounting Questions
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 ...
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Blog
FASB Finalizes Rules on Shares With Embedded Derivative Features
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 ...
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