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AICPA Conference on Credit Unions 2020


CU2014 - Yo-Yo Rates – Can Hedging Help the Hiccups?


Oct 20, 2020 2:55pm ‐ Oct 20, 2020 3:45pm

Standard: $49.00

Description

This session will introduce the basic requirements of both cash flow and fair value hedge accounting by exploring common strategies employed by Credit Unions. We will explore how the current low rate environment is impacting these hedge strategies, talk about rate fluctuations and how that impacts not only the derivatives, but just as importantly the hedged items and look at what's on the horizon including LIBOR's end. Background information will include a cheat sheet of commonly used terms as well as descriptions of the two most common hedge instruments.

Learning Objectives:
  • Primer on the basic requirements of cash flow and fair value hedge accounting
  • Understanding the impact of the current low-rate environment on common hedge strategies
  • Introduction to reference rate reform

Speaker(s):

  • Ruth Hardie, Senior Director, Client Services, Hedge Trackers
Category: Concurrent Session (Online)

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