Hedge Accounting

For corporations using derivatives to manage financial risk, the question of whether to apply hedge accounting has been highly debated. While there is no “one-size-fits-all” answer, overcoming these five common misconceptions can facilitate the decision to initiate, expand, or overhaul a hedge...

Join our expert panel as we explore the key priorities and trends shaping the capital markets. We’ll discuss the evolving financial markets landscape and the potential impact on 2025 strategies. With an interactive Q&A format, you’ll gain a variety of perspectives into the critical factors...

Hedge accounting is a key component when trading interest rate swaps with off-market derivatives. End users must navigate the complexities of hedge accounting to optimise the success of their hedging relationships. This white paper provides guidance as to how to identify an off-market hedge and...

Off-market hedge accounting is common but complex. Getting it wrong can result in misstated earnings, and, if unaddressed, the size of the error can accumulate over time. This primer explains what an ‘off-market hedge’ is and illustrates how to correctly apply hedge accounting to such hedges.

Although complex, hedge accounting can be a very favorable accounting treatment for corporations considering hedging. During this session, our in-house hedge accounting experts will guide you through the basics of hedge accounting.

As the role of treasury transforms to keep pace with an increasingly complex global marketplace, treasury teams employ more technology than ever to inform and automate their operations. This article explores five key areas where financial risk management technology can stay ahead of the changing...

Oil prices fell throughout the week as Israel-Iran tensions cooled, while Powell offered the latest on the Federal Reserve’s monetary policy outlook.

Hedge program costs can range from forward points, to trading costs, to fixed and variable operational costs that include systems and personnel. Program benefits often include risk reduction, operational ease, and favorable accounting treatment. This article will address leading practices and...