Is Your Balance Sheet Hedge Putting Your Cash at Risk?
Most treasury professionals are comfortable gathering and netting down same currency exposures that go in opposite directions.
The GTreasury Blog
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3 Keys to FX Translation Accounting
Translation and transaction accounting are often confused for one another — but the difference between them is important. How can you tell them apart?
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How & When to Use Exchange Rates
If your company transacts internationally, you know you need to use exchange rates to not only convert foreign currency transactions from the local currency into USD but also to translate foreign currency financial statements.
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4 Essential Facts to Demystify Basic Cash Flow Hedges
Cash flow risk is defined as the variability of functional cash flows for an anticipated transaction or on an existing asset/liability due to a particular risk (in this case, foreign currency risk).
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How to Determine Functional Currency Following New Guidance
ASC 830 provides guidelines on how to determine the functional currency of an entity. This is typically an election made by management based on the economic environment in which the company operates — but the process is more complex than that.
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Restoring Economic Integrity in Foreign Currency Hedging
Treasuries use cash pooling — also known as a cash sweeping system — to provide liquidity to legal entities, aggregate cash for investment or to accelerate debt repayment.