Roadmap
Hedge Accounting (November
2024)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
- A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
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 includes numerous hedge
accounting examples and is intended to help entities navigate the accounting and
financial reporting guidance, reduce complexity, and arrive at appropriate accounting
conclusions
Also available is the latest edition of
On the Radar, a
high-level summary of emerging issues and trends related to the
accounting and financial reporting topics addressed in the
Roadmap.
Be sure to check out other titles in
Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.