Investment strategies

ASU 2018-16 lets hedgers use the SOFR Overnight Index Swap Financing Rate.

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 using hedge accounting at all.

The financial instruments standard requires a new kind of calculation that is proving disruptive.

A proposed tax on financial transactions in 10 European Union countries could generate about 19.6 billion euros ($23.5 billion) of annual revenue, though Brexit could make collection more difficult, according to a new estimate.

Hedge-fund billionaires were already struggling to keep investors from heading out the door. Then along came another problem: big tax bills.

There may be some advantages, particularly for multinationals, with getting an early jump on FASB's changes in the hedging rules.

The Financial Accounting Standards Board issued a proposal Tuesday to expand the list of benchmark interest rates allowed for hedge accounting.

Investors have dodged a rule change that could have raised their tax bills when they sell stock.

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 Standards Board.

The Financial Accounting Standards Board released its long-awaited hedge accounting standard this week, but companies may want to be careful about adopting it early, or else they could miss out on some one-time benefits.