Roadmap
Hedge Accounting (October
2025)
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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. ASC 815 provides three categories of
hedge accounting — fair value hedges, cash flow hedges, and net investment hedges — each
with its own accounting and reporting requirements. 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, high-level overview of the guidance in ASC
815 on the application of hedge accounting in qualified fair
value hedges, cash flow hedges, and net investment hedges..
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.