Tag Archive | derivatives

September 1: Derivatives and Hedging Webinar

Although a complex area of accounting, the proper use of derivative financial instruments can be an effective tool for reducing volatility and economic risk for many entities. The FASB recently provided relief to certain private companies for hedging variable rate debt and is also considering changing the hedging accounting model applicable to all entities. The […]

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Webinar on 8/20: How to Make the Most Out of Derivatives and Hedging

Although a complex area of accounting, the proper use of derivative financial instruments can be an effective tool for reducing volatility and economic risk for many entities. The FASB recently provided relief to certain private companies for hedging variable rate debt and is also considering changing the hedging accounting model applicable to all entities. The […]

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Update on Bifurcated Embedded Derivatives

The FASB is seeking comments on its recently issued proposed Accounting Standards Update – Derivatives and Hedging (Topic 815), Disclosures about Hybrid Financial Instruments with Bifurcated Embedded Derivatives (ASU). The proposed ASU is issued to increase transparency and usefulness of information provided in the notes to financial statements about hybrid financial instruments that contain bifurcated […]

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Do You Need to Re-evaluate Your Hybrid Financial Instruments?

Earlier this month, the FASB released an accounting standards update (ASU) to simplify accounting rules for hybrid financial instruments. ASU 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity applies to all public […]

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What is Hedge Accounting? And is Now the Time?

Learn the basics of hedging as a risk management tool during this free course on October 10. Trading strategies gone bad and stories of large trading losses grab big headlines in the news. But when used effectively, hedge accounting can reduce volatility in operations, which can lead to better forecasting and pricing decisions. The role […]

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Seven Ways the AICPA’s Optional Framework for Small- and Medium-Sized Entities Differs from GAAP

The AICPA has issued a special-purpose reporting framework that is attracting the interest of smaller private businesses — the “Financial Reporting Framework for Small- and Medium-Sized Entities” (FRF for SMEs). This framework is intended as a less-complicated, lower-cost alternative basis of accounting for entities that are not required to provide GAAP-based financial statements. Here we […]

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Join MHM for our May 9 Webcast: Understanding Interest Rate Derivatives

On May 9, Mayer Hoffman McCann will be offering the fourth course of our 2013 Executive Education Series. During this free webinar, MHM Shareholders Tim Woods, James Comito and Mike Loritz will discuss the application and accounting of interest rate swaps, including: Interest rate swap basics — strategies and solutions The application of ASC 815 […]

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