Hedge documentation is important in both financial reporting and income taxation.For financial accounting purposes, on the date of the hedge, an entity must identify the hedged item, the instrument ...

With U.S. pension plans generally behind the U.K. in terms of liability-hedging through the use of derivatives, there's a big opportunity for providers. Interest rate rises have led to falling ...

Hedging is a form of investment made to reduce the risk of unanticipated price changes of an asset. Usually, a hedge entails taking a position opposite to the investment that is being hedged. It is, ...

Half of “traditional” hedge funds gain exposure to digital assets through derivatives trading according to PwC’s 4th Annual Global Crypto Hedge Fund Report 2022. The study, produced with the ...

Charles Schwab Corp. started using derivatives to hedge interest rate-related risk during the first quarter. The derivatives had a notional value of $3.9 billion as of March 31, the Westlake, ...

Charles Schwab Corp. started using derivatives to hedge interest rate-related risk during the first quarter. The derivatives were valued at $3.9 billion as of March 31, Schwab said in a regulatory ...

Commodity price volatility has always been with us and is the single biggest variable in forecasting EBIT for non-integrated independent exploration and production companies. The recent volatility in ...

A proposal from the Financial Accounting Standards Board would require companies to provide more information about the effects of derivative and hedging activities on financial statements. Processing ...

Derivatives are financial investments that derive their value from another underlying asset. This means that a derivative's price is closely tied to that of the security it is based on. For instance, ...

U.S. companies are turning to derivatives to lock in future borrowing costs, as corporate finance chiefs worry that financing will grow more expensive amid stubborn inflation, even if markets are ...

The crypto bear market in 2018, which saw the price of bitcoin drop by over 73 percent and those of altcoins drop by over 90 percent, made an excellent case for the need to hedge digital asset ...