Guide to Accounting for Derivative Instruments and Hedging Activities - 2013 edition

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Accounting guides 08/23/2013 by Assurance services
Guide to Accounting for Derivative Instruments and Hedging Activities - 2013 edition

At a glance

PwC is pleased to offer the 2013 edition of our popular publication, Guide to Accounting for Derivative Instruments and Hedging Activities.

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.