Cambria Tail Risk ETF seeks to mitigate significant downside market risk, and falls in the hedging instruments portfolio allocation bucket. TAIL's holdings consist of a 10-year treasury bond and a ...

The Financial Accounting Standards Board issued a new accounting standards update aimed at improving its existing hedge ...

ProShares Short Dow30 ETF is a popular instrument for shorting the Dow Jones Index. The DOG ETF seeks daily results that correspond to the inverse performance of the Dow Jones Industrial Average. DOG ...

A pair of recently published Accounting Standards Updates recommend five areas for applying economic hedges and address ...

This article first appeared in Profit & Loss. It was written by Ken Monahan, Greenwich Associates, specifically for Bloomberg. Corporations are among the most important customers of FX trading desks.

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 ...

Basis risk refers to the potential mismatch between the value of an asset or liability and the financial instrument used to hedge or manage its risk. This divergence can result in unexpected gains or ...

A survey of the 30 largest public oil and gas companies and their hedging activities as disclosed in their December 21, 2021 10-K filings. Hedging remains a mainstay activity for many oil and gas ...

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 ...