Recent amendments to the hedging standard

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In depth , PwC US May 23, 2019

We describe the recent amendments to the hedging guidance. Stay up to date here.

FASB’s amendments to the hedging standard

The FASB recently issued amendments to the new credit losses, hedging, and recognition and measurement standards. This In depth addresses the FASB’s amendments to the hedging standard.

The proposed amendments clarify certain provisions and provide additional guidance in response to stakeholder questions, including guidance for partial-term fair value hedges, fair value hedge basis adjustments and transition considerations related to the hedging standard, among other topics.

For a deeper discussion on hedge accounting, please contact:

Chip Currie

Partner, National Professional Services Group, PwC US

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Brian Staniszewski

Partner, National Professional Services Group, PwC US

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Angela Donnelly

Director, National Professional Services Group, PwC US

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David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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