Derivatives and hedge accounting

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.

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Quick update on what is changing

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

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.

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Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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