A fair value hedge protects against a change in fair value of a recognized asset or liability or of an unrecognized firm commitment attributable to a particular risk. The characteristics of a fair ...

Learn how analyzing the price-to-cash-flow ratio can inform investment decisions by revealing undervalued stocks and improving portfolio strategies.

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 ...

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 ...

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

NEW YORK, Nov 26 (Reuters) - Conflicting signals from the Federal Reserve on the timing and magnitude of U.S. interest rate cuts have accelerated hedging flows into swaptions and derivatives tied to ...

Vital Energy, Inc. is now projected to generate $267 million in 2025 free cash flow. This is helped by its hedges, with around 94% of its 2H 2025 oil production hedged. Vital has significantly fewer ...