The Financial Accounting Standards Board (FASB) has introduced an Accounting Standards Update (ASU) that expands the scope of hedge accounting. The update addresses five main areas, allowing companies ...

Learn what Cash Flow After Taxes (CFAT) is, how to calculate it, and why it's crucial for assessing a company's financial ...

The Financial Accounting Standards Board issued a new accounting standards update Tuesday aimed at improving its existing hedge accounting guidance. It expands the hedged risks that are allowed to be ...

The current economic environment of rising interest rates is hurting the financial performance of companies holding debt security investments as financial assets. Financial asset values decrease when ...

Discover what makes unconventional cash flows unique, explore challenges in capital budgeting, and learn how multiple IRRs affect investment decisions.

There are a large number of well-known ways an FX hedging programme can go wrong, from inefficient netting across organizations' non-centralized trading, non-uniform accounting procedures and ...