What is the “tax character” of a hedge? A taxpayer receives ordinary gain or loss on qualified hedges that have been properly identified in accordance with Treasury Regulation § 1.1221-2. This allows ...

Inflationary pressure may be easing, but it's clear (at least for now) that it's not quite going away. Yes, we clearly went through the worst of it, and high rates will (eventually) break higher ...

Translation risk is the foreign exchange risk associated with the translation of net investments in foreign operations into a group’s presentation currency when preparing consolidated financial ...

The Simplify Interest Rate Hedge ETF offers active interest rate risk hedging via derivatives and high-quality fixed income. Learn more about the fund.

AF: Why have bank treasuries increased inquiries into hedge accounting? AJ: One of the key reasons for this has been the increase in the interest rate over the last few years. Bank treasuries are ...