Deloitte
Accounting Research Tool
...
2017

March 23, 2017 — FASB Concludes Redeliberations on Targeted Improvements to Hedge Accounting

Deloitte Accounting Journal
March 23, 2017

FASB Concludes Redeliberations on Targeted Improvements to Hedge Accounting

At its March 22, 2017, meeting, the FASB concluded its redeliberations on its 2016 proposed Accounting Standards Update (ASU), Targeted Improvements to Accounting for Hedging Activities, and made tentative decisions about whether to (1) add cross-currency basis spreads for currency swaps to the list of components that can be excluded from a hedging relationship and (2) change the base recognition model for excluded components to an amortization approach.