The basics of hedge accounting have not changed over the previous regime. “Without change there is no innovation, creativity, or incentive for improvement. Those who initiate change will have a better ...

The three tenets driving this transformation to hedge accounting under IFRS 9 are the removal of burdensome quantitative assessments such as the so-called ‘80–125% effectiveness test’, derivatives ...

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 ...

The accounting landscape for Indian companies is undergoing a fundamental shift. Multiple regulatory changes like the Companies Act 2013, IND-AS and Income Computation & Disclosure Standards have been ...

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 ...

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

The Financial Accounting Standards Board’s proposed update to its hedge accounting standard could help companies with their risk management, but they will probably need sophisticated hedging expertise ...

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 ...

ARLINGTON, Va., Sept. 20, 2021 /PRNewswire/ -- Bloomberg Tax & Accounting today announced significant enhancements to Accounting and Disclosure for Derivatives and Hedging Instruments, an updated ...

The transition to Indian Accounting Standards (Ind AS) has been a landmark change for Indian industry, bringing about a paradigm shift in accounting and reporting practices. The new standards are ...

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 ...