US hedge accounting changes could spur small bank swaps boom
Banks eye opportunities to claim hedge accounting treatment for fixed-rate portfolios and callable debt
US accounting changes that make it easier for firms to get recognition for hedges could result in greater use of swaps by regional and community banks, market participants hope.
The US Financial Accounting Standards Board (FASB) published an update to its hedge accounting framework on August 28. The new standards are designed to improve and simplify the process through which banks can use
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