How can the FASB's new guidance reduce income statement volatility?
Our updated guide reflects the FASB's new hedge accounting standard
Our podcast shares key lessons learned from early adopters
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.
Inclusion of the Secured Overnight Financing Rate (SOFR) as a benchmark interest rate,
Other issues pertaining to the replacement of LIBOR with SOFR, and
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.
| Duration: 18:45
Are you up-to-date on the accounting impacts of the FASB's new hedge accounting guidance? Watch our latest videos for recent insights from PwC professionals on hedge accounting updates including changes to hedging benchmark interest rates, excluded components, and more.