As market volatility persists and regulatory scrutiny grows, corporate clients are placing greater emphasis on achieving ...

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 ...

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 ...

Recent changes to FASB’s standard for hedge accounting deliver to company finance teams new alternatives to account for their risk management activities that organizations may wish to explore.

The Financial Accounting Standards Board’s new hedge accounting standard is prompting some companies to adopt the standard ahead of the Jan. 1, 2019 effective date, though many companies are still not ...

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, ...

Arca Continental is the second-largest Coca-Cola bottler in Latin America and one of the most important producers, distributors, and sellers of the brand. The company began bottling Coca-Cola products ...

Global contracts representing hundreds of trillions of dollars, a number that’s likely multiples of annual global GDP, reference a rate that’s being replaced by the end of 2021. The LIBOR (London ...