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Heads Up — FASB proposes improvements to hedge accounting guidance

Published on: 26 Nov 2019

This Heads Up discusses the FASB’s proposed Accounting Standards Update (ASU) Codification Improvements to Hedge Accounting, which would clarify certain amendments made by ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities, to the guidance in ASC 815 on hedging activities. The FASB issued the proposal in response to feedback and questions received from stakeholders related to their implementation of ASU 2017-12. Comments on the proposed ASU are due by January 13, 2020.


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