Our updated guide reflects the FASB's new hedge accounting standard
Read our In depth on interpreting the FASB's new guidance
FASB and IASB both revised their hedge accounting models – We compare
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, as companies in all industries are evaluating whether to early adopt the FASB's new guidance on hedge accounting.
New hedge accounting guidance is aimed at aligning accounting with risk management strategies and simplifying application. Learn more in our 4 minute video.