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National Conference on Banks & Savings Institutions 2018

BAN1823 - Hedge Accounting (You Can Do it Too!)

Sep 19, 2018 11:40am ‐ Sep 19, 2018 12:55pm

Standard: $49.00


FASB’s recently issued ASU 2017-12 simplifies hedge accounting and provides opportunities for new strategies. In this session, we will discuss hedges common to community banks that can be easily implemented and how to take advantage of the improvements brought about by the ASU. If you are new to hedging or find it too complex, this session is for you.

Key takeaways:
• Understand the differences in hedging techniques
• Understand the different hedge documentation strategies and which have the least on-going compliance efforts.
• Learn the key concepts of the new ASU including: contractually specified rates, partial term, last-of-layer method, the benchmark component of the contractual coupon, and qualitative effectiveness assessments
• Understand hedging pitfalls to avoid


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