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 ...

The Financial Accounting Standards Board voted Wednesday to proceed to a final standard on hedge accounting, part of the financial instruments project that FASB had been working on for years with 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 ...

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 ...

FASB issued a new standard that is designed to make hedge accounting easier for financial statement preparers and easier for financial statement users to understand. Hedge accounting for both ...

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. The partnership will enable Wallstreet to offer clients a wider choice of ...

LONDON (Reuters) – Investors would be able to make a more accurate assessment of how well banks manage risks on their books under proposals published by the International Accounting Standards Board ...

Taiwan is set to overhaul accounting rules to help life insurers ease the impact of foreign-exchange valuations on their financial statements, allowing the industry to scale back expensive hedging ...

One of the most Byzantine areas of corporate accounting is about to get simpler. The Financial Accounting Standards Board is putting the finishing touches on new rules governing how companies report ...

Billion-dollar fuel-hedging losses offer a counterintuitive lesson for corporates. American Airlines swore off hedging entirely after If you are a company that buys a lot of raw materials, you are ...

FASB issued a new standard Monday that is designed to make hedge accounting easier for financial statement preparers and easier for financial statement users to understand. According to FASB Chairman ...