The Financial Accounting Standards Board has released two proposed accounting standards updates related to derivatives and hedging. Processing Content The first proposal involves the effect of ...

Hedge documentation is important in both financial reporting and income taxation.For financial accounting purposes, on the date of the hedge, an entity must identify the hedged item, the instrument ...

The Financial Accounting Standards Board posted an accounting standards update to address its stakeholders' concerns about the application of derivative accounting and its scope. The concerns involve ...

Recent changes to FASB’s standard for hedge accounting deliver to company finance teams new alternatives to account for their risk management activities that organizations may wish to explore.

LONDON (HedgeWorld.com) — Although everybody involved in contemporary discussions of accounting standards claims to want convergence, and the idea of a single universal set of standards for accounting ...

The Securities and Exchange Commission has passed along a request to the Financial Accounting Standards Board that it consider making changes in how to account for derivatives contracts designated as ...

This accounting reflects the underlying economic substance of the transaction. For example, certain types of hedge accounting (say, for a highly probable forecast transaction such as future foreign ...

The Financial Accounting Standards Board has issued an Accounting Standards Update to calm years of confusion over when contracts must be treated as derivatives. The move seeks to bring clarity for ...