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 ...

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 ...

After years of anxiety over the FAS 133 accounting rule for hedges, the industry is reporting earnings for the first quarter in which it had to use the rule. Most in the industry say that the new rule ...

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 ...

With a little over a month to go, mortgage lenders are scrambling to bring their accounting into compliance with a standard that will go into effect Jan. 1. FAS 133, formulated by the Financial ...

Summary of key items from earnings release. Brief overview of biodiesel hedging. Hedge accounting example. We had forecast that REGI would report adjusted Q2 EBITDA in the range of $30 to $40 million ...

Murex is proud to announce Bancolombia is live with MX.3 for Hedge Accounting. IFRS 9 requires banks to assess expected credit losses on loans and receivables, including trade receivables, replacing ...