Stay up to date on the FASB's recent amendments to hedging guidance
Updated October 2019
Derivatives, whether freestanding or embedded in other instruments, may be used to manage exposure to certain risks or for speculative purposes. Explore PwC's latest thinking on derivatives and hedging.
The FASB's new guidance in ASU 2017-12 more closely aligns hedge accounting with companies' risk management strategies, simplifies the application of hedge accounting, and increases transparency as to the scope and results of hedging programs.Derivatives and hedging accounting guide