Deloitte US Dbriefs Webcast: Hedge accounting: Simplifying the accounting for hedging activities
In August 2017, FASB issued the much-anticipated ASU 2017-12, Targeted Improvements to Accounting for Hedge Activities, to address criticisms that hedge accounting is too complex, doesn’t appropriately depict hedge activities, and doesn't align with risk management strategies. Based on the simplification improvements provided, many entities are considering early adoption of the new standard. Learn about:
- The relief on general hedge requirements provided by the new standard.
- The standard’s accommodation of more hedging strategies.
- Evolving issues and current standard-setter discussions.
- Practical challenges and implementation issues.
