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

Description

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

Speaker(s):

You must be logged in and own this session in order to post comments.

Print Certificate
Review Answers
Print Transcript
Completed on: token-completed_on
Review Answers
Please select the appropriate credit type:
/
test_id: 
credits: 
completed on: 
rendered in: 
* - Indicates answer is required.
token-content
token-speaker-name image
token-speaker-name
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
/
/
token-index
token-content