Companies often try to protect their assets from various risks in a process known as hedging. Think of hedging as being similar to buying auto insurance. When you're out driving your car, there is a ...

Ashva Capital Management, an investment management company, released its Q4 2025 investor letter. A copy of the letter can be ...

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 ...

There are several valuation metrics an investor can use to gauge whether a stock is cheap or overvalued. While the most common among them is the price-to-earnings ratio, sophisticated investors ...

Learn how to tell if your business could be facing a cash crunch—and what to do about it Written By Written by Staff Senior Editor, Buy Side Miranda Marquit is a staff senior personal finance editor ...

Even in companies with disciplined financial operations, cash flow issues often remain hidden until they become urgent. An EY-Parthenon study of more than 2,400 global enterprises found that nearly ...

The Financial Accounting Standards Board (FASB) has introduced an Accounting Standards Update (ASU) that expands the scope of hedge accounting. The update addresses five main areas, allowing companies ...

For the six months and TTM ended June 30, 2025, interest paid includes a $18 million benefit from the settlement of derivatives which were designated as cash flow hedges. For the six months and TTM ...

There are a large number of well-known ways an FX hedging programme can go wrong, from inefficient netting across organizations' non-centralized trading, non-uniform accounting procedures and ...