Derivatives and hedging

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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.

Implementing the new hedge accounting standard? Our podcast covers 5 things you need to know

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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Donald Doran

Partner, National Professional Services Group, PwC US

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