The Financial Accounting Standards Board released a proposed accounting standards update Wednesday to better line up a company’s hedge accounting with its risk management strategies. Processing ...

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 ...

The current economic environment of rising interest rates is hurting the financial performance of companies holding debt security investments as financial assets. Financial asset values decrease when ...

Fair Value Insight, a joint offering from Fincad, a provider of software and services supporting the valuation and risk management of cross-asset class derivatives and fixed-income securities, and ...

The difference between the long-term interest rates for loans and the short-term interest rates for deposits – known as the “interest rate margin” – is the main source of profitability for a ...

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 ...

The Financial Accounting Standards Board issued an exposure draft of a proposed standard on accounting for hedging activities. The proposed statement is intended to simplify hedge accounting and ...