Foreign Currency Translation and Hedging Accounting

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FX Solutions: Hedge Accounts
Provides back office functionality, fund-raising assistance, and real time Java based trade execution for hedge funds, CTA's, and money managers.

 
Translation Of Foreign Currency
Standards for the translation of foreign currency.

 
Accounting for Derivative Financial Instruments & Hedging Activities
Resource for information on FAS 133, FAS 138, and FAS 139, all of which present standards related to accounting for financial instruments and hedging.

 
Financial Accounting Standards Board: Foreign Currency Hedges (FAS 133)
A summary of FAS 133 from the FASB.

 
Greenwich Treasury Advisors: FAS 133 Basic Concepts
An introduction to FAS 133, accounting for financial derivatives and hedging, presented by Greenwich Treasury Advisors.

 
FAS 133 Implementation
Detailed checklist for implementing FAS 133.

 
CPA Journal: Derivatives Accounting and Other Comprehensive Income
Article in the March 2000 issue.

 
Supervisory Guidance for Managing Settlement Risk in Foreign Exchange Transactions (PDF)
Provide banking supervisors with information about FX settlement risk and its management that they should take into account when assessing a bank's policies and procedures. (Adobe Required)

 
Foreign Currency Translation
A primer on foreign currency translation.

 
Fas133.com
Information for understanding and implementing the financial accounting standard board's derivatives and hedging standard.

 
Settlement Risk in Foreign Exchange Transactions
Working paper that offers an approach to dealing with foreign-exchange settlement risk. Requires Acrobat Reader.

 
GT News: FAS 133
News and articles on the implementation and consequences of FAS 133.

 
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