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Financial instruments: Hedge accounting (inactive)

The objective of this project is to research the scope of hedge accounting. The project will also research practice issues, improvements to the hedging accounting model and associated disclosures, and identifying differences in the accounting for derivative instruments and hedged items or transactions.

Originally, the FASB and IASB jointly deliberated aspects of hedge accounting in an effort to improve, simplify, and converge the guidance for accounting for hedging activities. However, in November 2013, the IASB completed its project on hedge accounting when it issued its final standard, while FASB is continuing this project.

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.