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