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SLIB

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For almost 25 years, SLIB has been a reliable partner to the financial industry, in step with the changes in the European securities landscape, by offering its customers innovative software solutions to streamline their securities processing and improve their performance, whilst mitigating their risks.

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Whitepapers

  • The Basics Of Accounting For Derivatives And Hedge Accounting

    Published on 06 Jan 2012

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    Company name: FinancialCAD® Corporation

    This is the first paper in an ongoing series that outlines the principles of hedge accounting under current and expected International and U.S. accounting standards, including the practical challenges typically faced by organizations.

    In the regular course of business operations, organizations are exposed to market risks such as interest rate risk, foreign exchange risk, commodity price risk, etc., that give rise to income volatility.

    As a result, organizations often will take some action to mitigate or economically hedge against such exposures using derivative financial instruments. In addition some organizations may enter into derivative contracts for speculative or trading purposes.

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