This chapter discusses financial statement presentation and disclosure matters related to hedging activities, including the use of derivatives in risk mitigation activities to which hedge accounting is not applied. However, in line with the topic of this Roadmap, the chapter is mainly focused on the presentation and disclosure of hedging instruments and hedged items. In some instances, we discuss presentation and disclosure requirements that are broadly applicable to all derivatives to provide a bit more context related to hedging activities. For comprehensive discussion of financial statement presentation and disclosure matters related to derivatives not designated in qualifying hedging relationships, see Chapter 7 of Deloitte’s Roadmap Derivatives.
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This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.