ASC 815 – Derivatives & Hedging
Embedded Derivatives
- Optionally Convertible Debentures
- Compulsory Convertible Preference Shares with Put Options
- Shareholders Agreements with Options to incoming investors
- Foreign Currency Lease Contracts in Third Currency
Hedging Derivatives
- Interest Rate Swaps
- Principal & Interest Swaps
- Cross Currency Swaps
- Forward Currency Options
- Forwards
- Contracts under ISDA Guidelines
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Data related to Alternative Reference Rate
IBOR Cessation by December 2021
Hedging of Part Contract (On Foreign Currency Loan, Interest Rate risk is hedged but foreign currency risk is not hedged)
Valuation Complexities
Basis Risk, Tail Risk, and Model Risk
Verification of Contracts within ISDA Protocols
Uncertainty of pricing inputs