Hedge accounting disclosure: Interpreting the FASB's new guidance

In depth Mar 28, 2018

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Early adopting the FASB's new hedge accounting guidance? Read our In depth for interpretive guidance on disclosures.

Overview

The FASB’s new hedge accounting guidance is effective for calendar year-end public business entities in 2019, with early adoption permitted. We have received several inquiries regarding the new disclosure requirements from companies that have early adopted or are considering early adoption. In addition, the FASB commented on the intent of certain disclosure requirements at its February 14 Board meeting. This In depth includes interpretive guidance based in part on the FASB’s statements.

To have a deeper discussion, please contact:

Chip Currie

Partner, National Professional Services Group

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Nick Milone

Partner, National Professional Services Group

Email

Maria Constantinou

Director, National Professional Services Group

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David Schmid
IFRS & US Standard Setting Leader, National Professional Services Group
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