On March 28, the Financial Accounting Standards Board (FASB) issued ASU 2022-01 to improve and expand fair value hedge accounting. Here’s what this update means for corporates and other organizations using the last-of-layer strategy.
Today, I want to tell you that hedge accounting is more flexible than you think. I specifically want to talk about when we’re forecasting transactions that might happen in the future. Recently we talked about the future issuance of fixed rate debt. And a lot of people are intimidated, they’re “I can’t do that. I […]
A popular Chinese proverb says “the best time to plant a tree was 20 years ago. The second-best time is now.” This is equally true in the world of hedging.
Today we’re going to talk about things that can sabotage your hedge program.
Today, we’re going to talk a little bit about interest rates and what’s going on and what’s happening and what some of these words and terms mean and what they’re going to mean to you. It’s going to be pretty elementary.