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 ...

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 update allows companies to apply hedge accounting in scenarios involving “highly effective” economic hedges.

Companies can apply a specialized accounting method that shields earnings from economic fluctuations to a broader range of ...

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 ...

Certain sections of FASB’s new hedge accounting standard would be clarified under a proposal the board issued Tuesday. FASB made targeted changes to its standard for hedge accounting in 2017 in the ...

The Financial Accounting Standards Board has begun unpacking feedback it received from stakeholders — at meetings and from over 100 comment letters in recent months — whereby companies, report ...

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 ...

Clarification: The second paragraph of this column uses the word "offset" in the vernacular sense. Gains on the sale of unrelated securities (the "assets" mentioned in the passage) mitigated the ...

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 ...