Numerix: FASB Shakes Up Hedge Accounting Standards - OIS Rate Adopted as New Benchmark

While OIS has emerged as the proxy for the risk-free rate and continues to emerge as the new standard for collateral discounting in the OTC markets, the story continues to evolve. In late July the Financial Accounting Standards Board (FASB) announced its decision to adopt the OIS rate to the benchmarks recognized in its fair value accounting regime bringing to light how this shift might help eliminate potential hedge ineffectiveness.

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