This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Hedge accounting: Simplifying the accounting for hedging activities

Published on: May 22, 2018

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. We’ll discuss:

  • 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.

Participants will learn about these items and hear perspectives on the new hedge accounting standard based on discussions with the FASB, other accounting firms, and the preparer community.

Register/View archive

 

Webcast Image

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.