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 ...

FASB proposed a new accounting standard Wednesday that is designed to better align hedge accounting with an organization’s risk management strategy. The proposal would expand the current single-layer ...

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 ...

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 ...

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 ...

More fromnavigation items Accounting & Auditing FASB proposes update to hedge accounting layering method By Kyle Brasseur2021-05-07T15:40:00 The Financial Accounting Standards Board proposed an update ...

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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 ...