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 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 ...

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 ...

For public companies with a December 31, 2018, fiscal year-end, new hedge accounting rules will become effective on January 1, 2019. The FASB issued the new hedge accounting guidance on August 28, ...

Clarification: The second paragraph of this column uses the word "offset" in the vernacular sense. Gains on the sale of unrelated securities (the "assets" mentioned in the passage) mitigated the ...

Angela L.J. Hwang, PhD, is assistant accounting professor at Wayne State University, Detroit. Her e-mail address is aa2919@wayne.edu . John S. Patouhas, CPA, is a financial reporting manager with MCN ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in ...

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