Mortgage Accounting (D): Hedge Accounting and GAAP Reporting

Member Price: $0.00

Nonmember Price: $79.00

Product Code: DL2-011399-WC-W


Live webinar held on April 17, 2019.


MBA Members can receive 15% off by registering for the entire webinar recording series by using the promotional code GROUP15.


The Mortgage Accounting Series webinar series is presented in collaboration with MBA Education and Mortgage Banking Solutions (MBS), a consulting firm servicing the residential mortgage lending industry. Join us as we delve into the fundamentals and complexities of mortgage accounting. The completion of this series will provide you with the information necessary to master this form of accounting. Anyone who desires to increase their knowledge of mortgage loan accounting will benefit from this session that is designed for business owners, executive management, accountants, and non-CPA accounting managers.

Session IV takes a deep dive into the complexity of hedging accounting and the journal entry detail required by GAAP to correctly prepare financial reports for the NMLS and warehouse lenders. This is the most complex session of the series expanding upon the information contained in the three previous sessions.

Series Schedule:

  • Mortgage Accounting (A): Drilling into Mortgage Accounting
  • Mortgage Accounting (B): Loan Level Accounting
  • Mortgage Accounting (C): Hedging For Accountants
  • Mortgage Accounting (D): Hedge Accounting and GAAP Reporting

Session Objectives:

Attendees should expect to understand:

  • Review Loan Accounting & Hedging
  • Margin Preservation
  • SFAS 133 - Off Balance Sheet Commitments
  • SFAS 157 & 159 - Fair Value
  • Accounting Standards Codification - 815, 820, 825
  • MTM, Tax and M&A
  • Hedging Journal Entries
  • Mandatory Information from Secondary Marketing
  • Unintended Consequence of GAAP MTM
  • Volume Based Revenue Recognition


  • Andy Schell, CPA, CMB, CFF, Managing Partner, Mortgage Banking Solutions
  • Theresa Marie, CIO & Managing Director, Strategic Technology & Operations, Mortgage Banking Solutions

Who Should Attend?

This detailed session is recommended for Controllers, Mortgage Accountants, Secondary Marketing managers, CPAs, and CFOs.

Contact Info