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 ...

To adopt FASB Statement no. 159, companies must comply with the requirements of Statement no. 157, Fair Value Measurements . Companies and their auditors must consider whether the use of fair value ...

Hedge funds promise sophisticated strategies and the potential for market-beating returns, but do they deliver enough value to justify their high fees? For investment professionals, the challenge lies ...