Interest rate swaps are a common risk management tool for companies of all sizes and industries. In many instances, banks and lending institutions strongly encourage companies to enter into interest rate swaps to hedge against the impact of rising interest rates on projected cash flow requirements.
With rates at historically low levels, reporting entities may want to consider either initiating or expanding hedging strategies. U.S. generally accepted accounting principles requires all interest rate swaps to be recorded at fair value in the financial statements, with the presentation of the change in fair value dependent on the election and application of the hedge accounting requirements. During this webinar, learn more about the application and accounting of interest rate swaps from Mayer Hoffman McCann’s experts.
Join us for this course that will focus on:
Interest rate swap basics — strategies and solutions
The application of ASC 815 to interest rate swaps as cash flow and fair value hedges
Common pitfalls and concerns
Reporting and disclosure requirements