Hedge accounting: 5 things to know when implementing the new standard
02/12/19
Implementing the new hedge accounting standard? Our podcast covers 5 things you need to know
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The FASB’s new guidance on hedging is effective this year. In this episode, PwC partners Heather Horn and Brian Staniszewski discuss five things you need to know when implementing the new hedging standard, including:
(Note: links to additional resources have been provided below for several of the topics covered)
- 01:05 - An overview of the one-time transition elections available upon adoption of the new guidance
- 02:40 - Observations on applying the required transition guidance
- 08:50 - Understanding the new presentation and disclosure guidance
- 11:20 - The potential impact on controls and processes, and
- 13:19 - Some recent developments and future standard setting
For more information, refer to our Derivatives and hedge accounting page.
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