Derivative instruments and hedging activities - 2013 second edition (July 2015)

10/13/2015

Download: Derivative instruments and hedging activities - 2013 second edition (July 2015)

PwC's guide provides our insight to the accounting for derivative instruments and hedging activities under US GAAP.

This PwC guide examines the challenges of accounting for derivative instruments and hedging activities. Domestically and internationally, the volume, variety, and inherent complexity of derivative transactions have steadily increased and the nature of hedging activities continues to evolve. The guide is intended to help preparers and accountants successfully navigate the rules and principles for appropriately accounting for derivative transactions.

Downloading the guide onto an iPad

  1. Click on the following CFOdirect link to open the Guide to Accounting for Derivative Instruments and Hedging Activities - 2013 second edition (July 2015)
  2. Click on"Download."
  3. When the pdf opens, click anywhere on the guide and a menu will pop up at the top of the page with an option to “Open in iBooks” (top right). Click on this button.
  4. The guide will then be saved to your iBooks app for future access.

Video perspective

Trying to get your arms around derivatives and hedging? Listen to this complex area put into plain English.