メインコンテンツに移動

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

Photo of piggy banks
Small banks could benefit from accounting rule change

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

コンテンツを印刷またはコピーできるのは、有料の購読契約を結んでいるユーザー、または法人購読契約の一員であるユーザーのみです。

これらのオプションやその他の購読特典を利用するには、info@risk.net にお問い合わせいただくか、こちらの購読オプションをご覧ください: http://subscriptions.risk.net/subscribe

現在、このコンテンツをコピーすることはできません。詳しくはinfo@risk.netまでお問い合わせください。

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to Risk.net? View our subscription options

Most read articles loading...

You need to sign in to use this feature. If you don’t have a Risk.net account, please register for a trial.

ログイン
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here