Derivatives and hedging

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Accounting guide , PwC US

We’ve updated our guide to reflect the FASB’s new hedge accounting standard. You can adopt the standard now, so get current today.

Our Derivatives and hedging guide focuses on the accounting and financial reporting considerations for derivative instruments and hedging activities, and reflects the targeted improvements issued by the FASB in August of 2017. It addresses the definition of a derivative and how to identify one on its own or when embedded in another contract. It also provides information on accounting for hedges of financial, nonfinancial, and foreign currency risks, and how to assess effectiveness. Finally, it addresses the presentation and disclosure requirements and the transition provisions for the 2017 amendments.

July 2018 update to the Derivatives and hedging guide

Chapter 10, Discontinuance, has been updated to clarify certain guidance.

Downloading the guide onto an iPad

  1. Click on the button below to open document:
    Derivatives and hedging
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

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Podcast: What you need to know about the new hedging standard

In this podcast, we take a look at the FASB's new hedging guidance and highlight some of the bigger changes you can expect from the amendments.

| Duration 19:20


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Donald Doran

Partner, National Professional Services Group, PwC US

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