Deloitte's Roadmap: Hedge Accounting

Hedge Accounting

This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC 815 as well as our insights into and interpretations of how to apply that guidance in practice.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Hedge Accounting Requirements Chapter 3 — Fair Value Hedges Chapter 4 — Cash Flow Hedges Chapter 5 — Foreign Currency Hedges Chapter 6 — Presentation and Disclosures Chapter 7 — Adoption of ASU 2017-12 Chapter 8 — Reference Rate Reform (ASC 848)Chapter 9 — ASU 2022-01 Appendix A — Comparison of U.S. GAAP and IFRS Accounting Standards Appendix B — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Roadmap Updates for 2022

This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC 815 as well as our insights into and interpretations of how to apply that guidance in practice. Hedge accounting guidance is a complex aspect of GAAP developed over many years in response to constituents’ requests for interpretive guidance. This Roadmap is intended to help entities navigate that accounting and financial reporting guidance, reduce complexity, and arrive at appropriate accounting conclusions.