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 2023