Derivative instruments and hedging activities

Accounting guide

Our guide provides our insight into the accounting for derivative instruments and hedging activities under US GAAP. 

This guide was fully updated in September 2013. Certain sections were updated in October 2015.

This PwC guide examines the challenges of accounting for derivative instruments and hedging activities. Domestically and internationally, the volume, variety, and inherent complexity of derivative transactions have steadily increased and the nature of hedging activities continues to evolve.

The guide is intended to help preparers and accountants successfully navigate the rules and principles for appropriately accounting for derivative transactions.

Video perspective

Trying to get your arms around derivatives and hedging? Listen to this complex area put into plain English.


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Downloading the guide onto an iPad

  1. Click on the button below to open document:
    Derivative instruments and hedging activities
  2. When the pdf opens, click anywhere on the guide and a menu will pop up at the top of the page with an option to “Open in iBooks” (top right). Click on this button.
  3. The guide will then be saved to your iBooks app for future access.

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Donald Doran
Partner, National Professional Services Group

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