Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

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 ...

The Financial Accounting Standards Board has released its long-awaited hedging standard, the final component of its financial instruments convergence project with the International Accounting ...

The Financial Accounting Standards Board proposed improvements Thursday in the accounting guidance for hedging activities. The hedging standards are the latest component, although they are not yet ...

A FASB proposal for targeted improvements to accounting for hedging activities would simplify and improve the current model, according to a November comment letter from the AICPA Financial Reporting ...

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 ...

For public companies with a December 31, 2018, fiscal year-end, new hedge accounting rules will become effective on January 1, 2019. The FASB issued the new hedge accounting guidance on August 28, ...

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 ...