SlideShare ist ein Scribd-Unternehmen logo
1 von 19
Presented by: Helen Kane FX Hedging at Risk  in New Exposure Draft? August 13, 2010
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Agenda
Purpose ,[object Object],[object Object],[object Object]
FASB Process ,[object Object],[object Object],[object Object],[object Object]
FASB Process – Where We Are Today ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FASB Process – Yet to Come ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
May 2010 Derivatives Conference ,[object Object],[object Object],[object Object]
July 2010 Conversation – Other Information ,[object Object],[object Object],[object Object],[object Object]
What did the 2008 ED say  ,[object Object],[object Object],[object Object]
What did the 2008 ED say  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What did the 2008 ED say  ,[object Object],[object Object]
Audit Firm Interpretations from 2008 ,[object Object],[object Object],[object Object]
GAAP Drift ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Revisit Comment Letters From 2008 ,[object Object],[object Object],[object Object]
Update on May-to-Date Lobbying ,[object Object],[object Object],[object Object],[object Object]
What to do Today ,[object Object],[object Object],[object Object],[object Object],[object Object]
Where to Go From Here ,[object Object],[object Object],[object Object]
Reference Paragraphs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FAS 133/ASC 815 Derivative Accounting 408-350-8580 [email_address]

Weitere ähnliche Inhalte

Ähnlich wie FX Hedging at Risk in New FASB Exposure Draft

FASB Proposals Affecting Government Contractors
FASB Proposals Affecting Government ContractorsFASB Proposals Affecting Government Contractors
FASB Proposals Affecting Government Contractors
DecosimoCPAs
 
ED-Proposed-Amendments-IFRS-2-November-2014
ED-Proposed-Amendments-IFRS-2-November-2014ED-Proposed-Amendments-IFRS-2-November-2014
ED-Proposed-Amendments-IFRS-2-November-2014
Balagopal Ramamohan FCA
 

Ähnlich wie FX Hedging at Risk in New FASB Exposure Draft (20)

Presentation of financial stmt ias 1, 10, 24,
Presentation of financial stmt ias 1, 10, 24,Presentation of financial stmt ias 1, 10, 24,
Presentation of financial stmt ias 1, 10, 24,
 
New revenue recognition rules 2017 (1)
New revenue recognition rules 2017 (1)New revenue recognition rules 2017 (1)
New revenue recognition rules 2017 (1)
 
FASB Proposals Affecting Government Contractors
FASB Proposals Affecting Government ContractorsFASB Proposals Affecting Government Contractors
FASB Proposals Affecting Government Contractors
 
Haskell & White Taming The Tidal Wave 2010.08.25
Haskell & White Taming The Tidal Wave 2010.08.25Haskell & White Taming The Tidal Wave 2010.08.25
Haskell & White Taming The Tidal Wave 2010.08.25
 
Q1 2009 Earning Report of Lattice Semiconductor
Q1 2009 Earning Report of Lattice SemiconductorQ1 2009 Earning Report of Lattice Semiconductor
Q1 2009 Earning Report of Lattice Semiconductor
 
Audit & Accounting Update
Audit & Accounting UpdateAudit & Accounting Update
Audit & Accounting Update
 
Accounting Update 2010
Accounting Update 2010Accounting Update 2010
Accounting Update 2010
 
Utilizing HFM to Handle the Requirements of IFRS
Utilizing HFM to Handle the Requirements of IFRSUtilizing HFM to Handle the Requirements of IFRS
Utilizing HFM to Handle the Requirements of IFRS
 
original.pptx
original.pptxoriginal.pptx
original.pptx
 
Euro shorts 06.11.15 including ESMA consultation on indirect clearing under ...
Euro shorts  06.11.15 including ESMA consultation on indirect clearing under ...Euro shorts  06.11.15 including ESMA consultation on indirect clearing under ...
Euro shorts 06.11.15 including ESMA consultation on indirect clearing under ...
 
ICC BANKING COMMISSION MIAMI MEETING 2018: Day 2 @ 15:00 BPO Sub-group
ICC BANKING COMMISSION MIAMI MEETING 2018: Day 2 @ 15:00 BPO Sub-groupICC BANKING COMMISSION MIAMI MEETING 2018: Day 2 @ 15:00 BPO Sub-group
ICC BANKING COMMISSION MIAMI MEETING 2018: Day 2 @ 15:00 BPO Sub-group
 
B ias 1
B ias 1B ias 1
B ias 1
 
Indian Domestic Transfer Pricing Provisions - an Overview by Ameya Kunte
Indian Domestic Transfer Pricing Provisions - an Overview by Ameya KunteIndian Domestic Transfer Pricing Provisions - an Overview by Ameya Kunte
Indian Domestic Transfer Pricing Provisions - an Overview by Ameya Kunte
 
Cómo converger hacia un informe integral en la empresa
Cómo converger hacia un informe integral en la empresaCómo converger hacia un informe integral en la empresa
Cómo converger hacia un informe integral en la empresa
 
120301 WA Business News Opinion
120301 WA Business News Opinion120301 WA Business News Opinion
120301 WA Business News Opinion
 
Domestic Transfer Pricing
Domestic Transfer PricingDomestic Transfer Pricing
Domestic Transfer Pricing
 
Companies Registration Office
Companies Registration Office Companies Registration Office
Companies Registration Office
 
Corporate Reporting Analysis: Cable & Wireless / UK Fixed line
Corporate Reporting Analysis: Cable & Wireless / UK Fixed lineCorporate Reporting Analysis: Cable & Wireless / UK Fixed line
Corporate Reporting Analysis: Cable & Wireless / UK Fixed line
 
ED-Proposed-Amendments-IFRS-2-November-2014
ED-Proposed-Amendments-IFRS-2-November-2014ED-Proposed-Amendments-IFRS-2-November-2014
ED-Proposed-Amendments-IFRS-2-November-2014
 
Conceptual Framework
Conceptual FrameworkConceptual Framework
Conceptual Framework
 

Mehr von HedgeTrackers

Best Practices For Your Hedge Program from Hedge Trackers, LLC
Best Practices For Your Hedge Program from Hedge Trackers, LLCBest Practices For Your Hedge Program from Hedge Trackers, LLC
Best Practices For Your Hedge Program from Hedge Trackers, LLC
HedgeTrackers
 

Mehr von HedgeTrackers (8)

Preparing Your Derivatives for Dodd-Frank
Preparing Your Derivatives for Dodd-FrankPreparing Your Derivatives for Dodd-Frank
Preparing Your Derivatives for Dodd-Frank
 
IFRS: Derivative Accounting Direction
IFRS: Derivative Accounting DirectionIFRS: Derivative Accounting Direction
IFRS: Derivative Accounting Direction
 
Euro Dissolution Panel Discussion: Giving Treasury the Tools to Take the Lead
Euro Dissolution Panel Discussion: Giving Treasury the Tools to Take the LeadEuro Dissolution Panel Discussion: Giving Treasury the Tools to Take the Lead
Euro Dissolution Panel Discussion: Giving Treasury the Tools to Take the Lead
 
Derivative Accounting: Gearing UP for 2011 Year-End Audit and Disclosures
Derivative Accounting: Gearing UP for 2011 Year-End Audit and DisclosuresDerivative Accounting: Gearing UP for 2011 Year-End Audit and Disclosures
Derivative Accounting: Gearing UP for 2011 Year-End Audit and Disclosures
 
Best Practices For Your Hedge Program from Hedge Trackers, LLC
Best Practices For Your Hedge Program from Hedge Trackers, LLCBest Practices For Your Hedge Program from Hedge Trackers, LLC
Best Practices For Your Hedge Program from Hedge Trackers, LLC
 
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
 
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
 
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
Hedge Trackers reviews how FASB Exposure Draft on Financial Instruments - Der...
 

Kürzlich hochgeladen

VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort : 9352852248 Make on-demand Arrangements Near yOU
 
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
call girls in Sant Nagar (DELHI) 🔝 >༒9953056974 🔝 genuine Escort Service 🔝✔️✔️
call girls in Sant Nagar (DELHI) 🔝 >༒9953056974 🔝 genuine Escort Service 🔝✔️✔️call girls in Sant Nagar (DELHI) 🔝 >༒9953056974 🔝 genuine Escort Service 🔝✔️✔️
call girls in Sant Nagar (DELHI) 🔝 >༒9953056974 🔝 genuine Escort Service 🔝✔️✔️
9953056974 Low Rate Call Girls In Saket, Delhi NCR
 
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
priyasharma62062
 

Kürzlich hochgeladen (20)

falcon-invoice-discounting-unlocking-prime-investment-opportunities
falcon-invoice-discounting-unlocking-prime-investment-opportunitiesfalcon-invoice-discounting-unlocking-prime-investment-opportunities
falcon-invoice-discounting-unlocking-prime-investment-opportunities
 
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
 
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
 
7 tips trading Deriv Accumulator Options
7 tips trading Deriv Accumulator Options7 tips trading Deriv Accumulator Options
7 tips trading Deriv Accumulator Options
 
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
 
(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7
(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7
(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7
 
Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )
Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )
Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )
 
Vasai-Virar Fantastic Call Girls-9833754194-Call Girls MUmbai
Vasai-Virar Fantastic Call Girls-9833754194-Call Girls MUmbaiVasai-Virar Fantastic Call Girls-9833754194-Call Girls MUmbai
Vasai-Virar Fantastic Call Girls-9833754194-Call Girls MUmbai
 
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
 
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
 
Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...
Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...
Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...
 
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
 
Kopar Khairane Russian Call Girls Number-9833754194-Navi Mumbai Fantastic Unl...
Kopar Khairane Russian Call Girls Number-9833754194-Navi Mumbai Fantastic Unl...Kopar Khairane Russian Call Girls Number-9833754194-Navi Mumbai Fantastic Unl...
Kopar Khairane Russian Call Girls Number-9833754194-Navi Mumbai Fantastic Unl...
 
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated  Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...Top Rated  Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
 
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
 
call girls in Sant Nagar (DELHI) 🔝 >༒9953056974 🔝 genuine Escort Service 🔝✔️✔️
call girls in Sant Nagar (DELHI) 🔝 >༒9953056974 🔝 genuine Escort Service 🔝✔️✔️call girls in Sant Nagar (DELHI) 🔝 >༒9953056974 🔝 genuine Escort Service 🔝✔️✔️
call girls in Sant Nagar (DELHI) 🔝 >༒9953056974 🔝 genuine Escort Service 🔝✔️✔️
 
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
 
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
 
Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
Top Rated  Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...Top Rated  Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
 
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
 

FX Hedging at Risk in New FASB Exposure Draft

  • 1. Presented by: Helen Kane FX Hedging at Risk in New Exposure Draft? August 13, 2010
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19. FAS 133/ASC 815 Derivative Accounting 408-350-8580 [email_address]

Hinweis der Redaktion

  1. The Board holds a public roundtable meeting on the Exposure Draft, if necessary. Two on October 12, 2010, and Two on October 21, 2010 The staff analyzes comment letters , public roundtable discussion, and any other information obtained through due process activities and redeliberates the proposed provisions, carefully considering stakeholder input The Board issues an Accounting Standards Update describing amendments to the Accounting Standards Codification. Will detail implementation date and early adoption options
  2. Likely delay in Effective Date (2013 or 2014) Could derivative accounting changes come early?
  3. Likely delay in Effective Date (2013 or 2014) Could derivative accounting changes come early?
  4. Likely delay in Effective Date (2013 or 2014) Could derivative accounting changes come early?
  5. Likely delay in Effective Date (2013 or 2014) Could derivative accounting changes come early?
  6. Likely delay in Effective Date (2013 or 2014) Could derivative accounting changes come early?