SlideShare a Scribd company logo

Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Derivative Instruments & Hedging Activities - will impact Interest Rate Hedge Programs

•
•
H
HedgeTrackers

Hedge Trackers highlights how the new exposure draft, "Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities: Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815)" will impact your interest rate hedge program. We are seeing many opportunities to lighten the hedge accounting load, but it doesn’t come without a price. Learn if your program will benefit or lose under the proposed changes. For more information visit www.hedgetrackers.com.

Economy & FinanceBusiness
1 of 34
Impact of Exposure Draft on Derivative Accounting for Interest Rate Risk Presented by Helen Kane June 8, 2010
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Agenda
Codification Revision Status ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Outline of Exposure Draft ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Objective of Revision (BC212) ,[object Object],[object Object],[object Object]
What Hasn’t Changed (BC213) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What is Different
Effectiveness Testing (BC 218-220) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Effectiveness Testing (BC 218-220) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Effectiveness Documentation (116) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Effectiveness Testing (BC 218-220) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Effectiveness Measurement (BC 224-229) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Debit/Credit Example ,[object Object],[object Object],[object Object],[object Object],[object Object]
Effectiveness Measurement (BC 116-118) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Option Amortization
G20 Concept Plus…. ,[object Object],[object Object],[object Object],[object Object]
G20 Updated ,[object Object],[object Object],[object Object],[object Object]
G20 Updated ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
G20 Updated ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
G20 Updated ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
De-designation
No Election to Dedesignate ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Why No Dedesignation? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Ineffectiveness Conclusion ,[object Object]
Foreign Denominated Financial Instruments
Financial Instruments Fundamental Change ,[object Object],[object Object],[object Object],[object Object],[object Object]
Foreign Denominated Debt ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Embedded Derivatives
Embedded Derivatives ,[object Object],[object Object]
Disclosure
Additional Disclosure Requirements (127) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Additional Disclosure Requirements (128) ,[object Object],[object Object],[object Object],[object Object]
Reference Paragraphs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],Contact: hkane@hedgetrackers.com

Recommended

Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...HedgeTrackers
 
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...HedgeTrackers
 
Chap007
Chap007Chap007
Chap007Sara Mahmoud
 
Revenue Recognition for Contractors - NECA NOW Conference
Revenue Recognition for Contractors - NECA NOW Conference Revenue Recognition for Contractors - NECA NOW Conference
Revenue Recognition for Contractors - NECA NOW Conference CBIZ, Inc.
 
Sage Intacct Presentation - Moving from Order Entry to Contracts
Sage Intacct Presentation - Moving from Order Entry to ContractsSage Intacct Presentation - Moving from Order Entry to Contracts
Sage Intacct Presentation - Moving from Order Entry to Contractsndhsshare1
 
Accounting Software for Contracts
Accounting Software for ContractsAccounting Software for Contracts
Accounting Software for Contractsndhsshare1
 
Demystifying PD Terminologies
Demystifying PD TerminologiesDemystifying PD Terminologies
Demystifying PD TerminologiesSandip Mukherjee CFA, FRM
 
Dynamic materialsjun13pres
Dynamic materialsjun13presDynamic materialsjun13pres
Dynamic materialsjun13presCompany Spotlight
 

Recommended

Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...HedgeTrackers
 
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...HedgeTrackers
 
Chap007
Chap007Chap007
Chap007Sara Mahmoud
 
Revenue Recognition for Contractors - NECA NOW Conference
Revenue Recognition for Contractors - NECA NOW Conference Revenue Recognition for Contractors - NECA NOW Conference
Revenue Recognition for Contractors - NECA NOW Conference CBIZ, Inc.
 
Sage Intacct Presentation - Moving from Order Entry to Contracts
Sage Intacct Presentation - Moving from Order Entry to ContractsSage Intacct Presentation - Moving from Order Entry to Contracts
Sage Intacct Presentation - Moving from Order Entry to Contractsndhsshare1
 
Accounting Software for Contracts
Accounting Software for ContractsAccounting Software for Contracts
Accounting Software for Contractsndhsshare1
 
Demystifying PD Terminologies
Demystifying PD TerminologiesDemystifying PD Terminologies
Demystifying PD TerminologiesSandip Mukherjee CFA, FRM
 
Dynamic materialsjun13pres
Dynamic materialsjun13presDynamic materialsjun13pres
Dynamic materialsjun13presCompany Spotlight
 
UNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docx
UNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docxUNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docx
UNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docxouldparis
 
Ch02
Ch02Ch02
Ch02Usman Faruque
 
Kreischer Miller Architecture & Engineering Industry Seminar
Kreischer Miller Architecture & Engineering Industry SeminarKreischer Miller Architecture & Engineering Industry Seminar
Kreischer Miller Architecture & Engineering Industry SeminarKreischer Miller
 
Conceptual framework - University of Dhaka
Conceptual framework - University of DhakaConceptual framework - University of Dhaka
Conceptual framework - University of DhakaRayhan770
 
Capital budgeting
Capital budgetingCapital budgeting
Capital budgetingAbhinav Anand
 
Problems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalProblems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalDwara Balaji
 
FN6033-CORP FIN-LECTURE 5A.ppt
FN6033-CORP FIN-LECTURE 5A.pptFN6033-CORP FIN-LECTURE 5A.ppt
FN6033-CORP FIN-LECTURE 5A.ppthass6
 
Sage Intacct Presentation - Contract Financial Statements
Sage Intacct Presentation - Contract Financial StatementsSage Intacct Presentation - Contract Financial Statements
Sage Intacct Presentation - Contract Financial Statementsndhsshare1
 
What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?Sanjay Verma MBA,PMI
 
September Investor Presentation
September Investor PresentationSeptember Investor Presentation
September Investor PresentationDevon Energy Corporation
 
Navigating Revenue Recognition Standards for the Construction Industry
Navigating Revenue Recognition Standards for the Construction Industry Navigating Revenue Recognition Standards for the Construction Industry
Navigating Revenue Recognition Standards for the Construction Industry Marie Pagnotta
 
Ch10
Ch10Ch10
Ch10DrMianSajidNazir
 
Capital Budgeting
Capital BudgetingCapital Budgeting
Capital Budgetingyashpal01
 
XBRL
XBRLXBRL
XBRLPR Newswire Israel
 
XBRL - 6 June 2011
XBRL - 6 June 2011XBRL - 6 June 2011
XBRL - 6 June 2011PR Newswire Israel
 
August Investor Presentation
August Investor PresentationAugust Investor Presentation
August Investor PresentationDevon Energy Corporation
 
Dvn aug-2018-investor-presentation
Dvn aug-2018-investor-presentationDvn aug-2018-investor-presentation
Dvn aug-2018-investor-presentationDevon Energy Corporation
 
EQT Analyst Presentation for Marcellus Shale Drilling Program
EQT Analyst Presentation for Marcellus Shale Drilling ProgramEQT Analyst Presentation for Marcellus Shale Drilling Program
EQT Analyst Presentation for Marcellus Shale Drilling ProgramMarcellus Drilling News
 
Revenue from Contracts with Customers
Revenue from Contracts with Customers Revenue from Contracts with Customers
Revenue from Contracts with Customers GroupAccounting
 
ChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docx
ChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docxChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docx
ChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docxtiffanyd4
 
Preparing Your Derivatives for Dodd-Frank
Preparing Your Derivatives for Dodd-FrankPreparing Your Derivatives for Dodd-Frank
Preparing Your Derivatives for Dodd-FrankHedgeTrackers
 
IFRS: Derivative Accounting Direction
IFRS: Derivative Accounting DirectionIFRS: Derivative Accounting Direction
IFRS: Derivative Accounting DirectionHedgeTrackers
 

More Related Content

Similar to Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Derivative Instruments & Hedging Activities - will impact Interest Rate Hedge Programs

UNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docx
UNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docxUNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docx
UNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docxouldparis
 
Kreischer Miller Architecture & Engineering Industry Seminar
Kreischer Miller Architecture & Engineering Industry SeminarKreischer Miller Architecture & Engineering Industry Seminar
Kreischer Miller Architecture & Engineering Industry SeminarKreischer Miller
 
Conceptual framework - University of Dhaka
Conceptual framework - University of DhakaConceptual framework - University of Dhaka
Conceptual framework - University of DhakaRayhan770
 
Problems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalProblems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalDwara Balaji
 
FN6033-CORP FIN-LECTURE 5A.ppt
FN6033-CORP FIN-LECTURE 5A.pptFN6033-CORP FIN-LECTURE 5A.ppt
FN6033-CORP FIN-LECTURE 5A.ppthass6
 
Sage Intacct Presentation - Contract Financial Statements
Sage Intacct Presentation - Contract Financial StatementsSage Intacct Presentation - Contract Financial Statements
Sage Intacct Presentation - Contract Financial Statementsndhsshare1
 
What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?Sanjay Verma MBA,PMI
 
Navigating Revenue Recognition Standards for the Construction Industry
Navigating Revenue Recognition Standards for the Construction Industry Navigating Revenue Recognition Standards for the Construction Industry
Navigating Revenue Recognition Standards for the Construction Industry Marie Pagnotta
 
Capital Budgeting
Capital BudgetingCapital Budgeting
Capital Budgetingyashpal01
 
EQT Analyst Presentation for Marcellus Shale Drilling Program
EQT Analyst Presentation for Marcellus Shale Drilling ProgramEQT Analyst Presentation for Marcellus Shale Drilling Program
EQT Analyst Presentation for Marcellus Shale Drilling ProgramMarcellus Drilling News
 
Revenue from Contracts with Customers
Revenue from Contracts with Customers Revenue from Contracts with Customers
Revenue from Contracts with Customers GroupAccounting
 
ChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docx
ChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docxChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docx
ChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docxtiffanyd4
 

Similar to Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Derivative Instruments & Hedging Activities - will impact Interest Rate Hedge Programs (20)

UNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docx
UNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docxUNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docx
UNIVERSITY OF LA VERNEECBU 500D – BUSINESS FINANCEFINAL EXAM.docx
 
Ch02
Ch02Ch02
Ch02
 
Kreischer Miller Architecture & Engineering Industry Seminar
Kreischer Miller Architecture & Engineering Industry SeminarKreischer Miller Architecture & Engineering Industry Seminar
Kreischer Miller Architecture & Engineering Industry Seminar
 
Conceptual framework - University of Dhaka
Conceptual framework - University of DhakaConceptual framework - University of Dhaka
Conceptual framework - University of Dhaka
 
Capital budgeting
Capital budgetingCapital budgeting
Capital budgeting
 
Problems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalProblems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes final
 
FN6033-CORP FIN-LECTURE 5A.ppt
FN6033-CORP FIN-LECTURE 5A.pptFN6033-CORP FIN-LECTURE 5A.ppt
FN6033-CORP FIN-LECTURE 5A.ppt
 
Sage Intacct Presentation - Contract Financial Statements
Sage Intacct Presentation - Contract Financial StatementsSage Intacct Presentation - Contract Financial Statements
Sage Intacct Presentation - Contract Financial Statements
 
What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?
 
September Investor Presentation
September Investor PresentationSeptember Investor Presentation
September Investor Presentation
 
Navigating Revenue Recognition Standards for the Construction Industry
Navigating Revenue Recognition Standards for the Construction Industry Navigating Revenue Recognition Standards for the Construction Industry
Navigating Revenue Recognition Standards for the Construction Industry
 
Ch10
Ch10Ch10
Ch10
 
Capital Budgeting
Capital BudgetingCapital Budgeting
Capital Budgeting
 
XBRL
XBRLXBRL
XBRL
 
XBRL - 6 June 2011
XBRL - 6 June 2011XBRL - 6 June 2011
XBRL - 6 June 2011
 
August Investor Presentation
August Investor PresentationAugust Investor Presentation
August Investor Presentation
 
Dvn aug-2018-investor-presentation
Dvn aug-2018-investor-presentationDvn aug-2018-investor-presentation
Dvn aug-2018-investor-presentation
 
EQT Analyst Presentation for Marcellus Shale Drilling Program
EQT Analyst Presentation for Marcellus Shale Drilling ProgramEQT Analyst Presentation for Marcellus Shale Drilling Program
EQT Analyst Presentation for Marcellus Shale Drilling Program
 
Revenue from Contracts with Customers
Revenue from Contracts with Customers Revenue from Contracts with Customers
Revenue from Contracts with Customers
 
ChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docx
ChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docxChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docx
ChapterMcGraw-HillIrwinCopyright © 2008 by The McGraw-H.docx
 

More from HedgeTrackers

Preparing Your Derivatives for Dodd-Frank
Preparing Your Derivatives for Dodd-FrankPreparing Your Derivatives for Dodd-Frank
Preparing Your Derivatives for Dodd-FrankHedgeTrackers
 
IFRS: Derivative Accounting Direction
IFRS: Derivative Accounting DirectionIFRS: Derivative Accounting Direction
IFRS: Derivative Accounting DirectionHedgeTrackers
 
Euro Dissolution Panel Discussion: Giving Treasury the Tools to Take the Lead
Euro Dissolution Panel Discussion: Giving Treasury the Tools to Take the LeadEuro Dissolution Panel Discussion: Giving Treasury the Tools to Take the Lead
Euro Dissolution Panel Discussion: Giving Treasury the Tools to Take the LeadHedgeTrackers
 
Derivative Accounting: Gearing UP for 2011 Year-End Audit and Disclosures
Derivative Accounting: Gearing UP for 2011 Year-End Audit and DisclosuresDerivative Accounting: Gearing UP for 2011 Year-End Audit and Disclosures
Derivative Accounting: Gearing UP for 2011 Year-End Audit and DisclosuresHedgeTrackers
 
Best Practices For Your Hedge Program from Hedge Trackers, LLC
Best Practices For Your Hedge Program from Hedge Trackers, LLCBest Practices For Your Hedge Program from Hedge Trackers, LLC
Best Practices For Your Hedge Program from Hedge Trackers, LLCHedgeTrackers
 
FX Hedging at Risk in New FASB Exposure Draft
FX Hedging at Risk in New FASB Exposure DraftFX Hedging at Risk in New FASB Exposure Draft
FX Hedging at Risk in New FASB Exposure DraftHedgeTrackers
 

More from HedgeTrackers (6)

Preparing Your Derivatives for Dodd-Frank
Preparing Your Derivatives for Dodd-FrankPreparing Your Derivatives for Dodd-Frank
Preparing Your Derivatives for Dodd-Frank
 
IFRS: Derivative Accounting Direction
IFRS: Derivative Accounting DirectionIFRS: Derivative Accounting Direction
IFRS: Derivative Accounting Direction
 
Euro Dissolution Panel Discussion: Giving Treasury the Tools to Take the Lead
Euro Dissolution Panel Discussion: Giving Treasury the Tools to Take the LeadEuro Dissolution Panel Discussion: Giving Treasury the Tools to Take the Lead
Euro Dissolution Panel Discussion: Giving Treasury the Tools to Take the Lead
 
Derivative Accounting: Gearing UP for 2011 Year-End Audit and Disclosures
Derivative Accounting: Gearing UP for 2011 Year-End Audit and DisclosuresDerivative Accounting: Gearing UP for 2011 Year-End Audit and Disclosures
Derivative Accounting: Gearing UP for 2011 Year-End Audit and Disclosures
 
Best Practices For Your Hedge Program from Hedge Trackers, LLC
Best Practices For Your Hedge Program from Hedge Trackers, LLCBest Practices For Your Hedge Program from Hedge Trackers, LLC
Best Practices For Your Hedge Program from Hedge Trackers, LLC
 
FX Hedging at Risk in New FASB Exposure Draft
FX Hedging at Risk in New FASB Exposure DraftFX Hedging at Risk in New FASB Exposure Draft
FX Hedging at Risk in New FASB Exposure Draft
 

Recently uploaded

NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...Amil baba
 
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...Amil baba
 
The Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance LeaderThe Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance LeaderArianna Varetto
 
Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024Devarsh Vakil
 
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证jdkhjh
 
（办理原版一样）QUT毕业证昆士兰科技大学毕业证学位证留信学历认证成绩单补办
（办理原版一样）QUT毕业证昆士兰科技大学毕业证学位证留信学历认证成绩单补办（办理原版一样）QUT毕业证昆士兰科技大学毕业证学位证留信学历认证成绩单补办
（办理原版一样）QUT毕业证昆士兰科技大学毕业证学位证留信学历认证成绩单补办fqiuho152
 
Bladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results PresentationBladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results PresentationBladex
 
Stock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdfStock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdfMichael Silva
 
Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713Sonam Pathan
 
2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGeckoCoinGecko
 
fca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdffca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdfHenry Tapper
 
Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.Precize Formely Leadoff
 
Stock Market Brief Deck for "this does not happen often".pdf
Stock Market Brief Deck for "this does not happen often".pdfStock Market Brief Deck for "this does not happen often".pdf
Stock Market Brief Deck for "this does not happen often".pdfMichael Silva
 
212MTAMount Durham University Bachelor's Diploma in Technology
212MTAMount Durham University Bachelor's Diploma in Technology212MTAMount Durham University Bachelor's Diploma in Technology
212MTAMount Durham University Bachelor's Diploma in Technologyz xss
 
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170Sonam Pathan
 
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdfmagnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdfHenry Tapper
 
Economics, Commerce and Trade Management: An International Journal (ECTIJ)
Economics, Commerce and Trade Management: An International Journal (ECTIJ)Economics, Commerce and Trade Management: An International Journal (ECTIJ)
Economics, Commerce and Trade Management: An International Journal (ECTIJ)ECTIJ
 
Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]Commonwealth
 
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》rnrncn29
 

Recently uploaded (20)

NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
 
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...
 
Q1 2024 Newsletter | Financial Synergies Wealth Advisors
Q1 2024 Newsletter | Financial Synergies Wealth AdvisorsQ1 2024 Newsletter | Financial Synergies Wealth Advisors
Q1 2024 Newsletter | Financial Synergies Wealth Advisors
 
The Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance LeaderThe Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance Leader
 
Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024
 
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
 
（办理原版一样）QUT毕业证昆士兰科技大学毕业证学位证留信学历认证成绩单补办
（办理原版一样）QUT毕业证昆士兰科技大学毕业证学位证留信学历认证成绩单补办（办理原版一样）QUT毕业证昆士兰科技大学毕业证学位证留信学历认证成绩单补办
（办理原版一样）QUT毕业证昆士兰科技大学毕业证学位证留信学历认证成绩单补办
 
Bladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results PresentationBladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results Presentation
 
Stock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdfStock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdf
 
Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713
 
2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko
 
fca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdffca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdf
 
Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.
 
Stock Market Brief Deck for "this does not happen often".pdf
Stock Market Brief Deck for "this does not happen often".pdfStock Market Brief Deck for "this does not happen often".pdf
Stock Market Brief Deck for "this does not happen often".pdf
 
212MTAMount Durham University Bachelor's Diploma in Technology
212MTAMount Durham University Bachelor's Diploma in Technology212MTAMount Durham University Bachelor's Diploma in Technology
212MTAMount Durham University Bachelor's Diploma in Technology
 
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170
 
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdfmagnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
 
Economics, Commerce and Trade Management: An International Journal (ECTIJ)
Economics, Commerce and Trade Management: An International Journal (ECTIJ)Economics, Commerce and Trade Management: An International Journal (ECTIJ)
Economics, Commerce and Trade Management: An International Journal (ECTIJ)
 
Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]
 
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》
 

Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Derivative Instruments & Hedging Activities - will impact Interest Rate Hedge Programs

Editor's Notes

  1. Likely delay in Effective Date (2013 or 2014) Could derivative accounting changes come early? Comment period ends Sept. 30, 2010
  2. Note the Fannie Mae problem for inconsistency Defacto FV option on tire inventory if no controls
  3. Note the Fannie Mae problem for inconsistency Defacto FV option on tire inventory if no controls
  4. Note the Fannie Mae problem for inconsistency Defacto FV option on tire inventory if no controls
  5. Now like FV and NI hedging
  6. OCI is catch-all for change in PEHD and amortization of Option
  7. OCI is catch-all for change in PEHD and amortization of Option
  8. OCI is catch-all for change in PEHD and amortization of Option
  9. OCI is catch-all for change in PEHD and amortization of Option
  10. Put in the detail from the theoretical preso and see what slides here can be removed or made as a handout.
  11. Added to KC
  12. Put in the detail from the theoretical preso and see what slides here can be removed or made as a handout.
  13. Put in the detail from the theoretical preso and see what slides here can be removed or made as a handout.