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Concurrent Session (Online)

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

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
Date/Time
Oct 20
2:55 PM–3:45 PM
CPE Credits
1.0
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
Participates should have a general understand
Session Tags
All Inclusive