Roadmap
Hedge Accounting (October
2022)
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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. This Roadmap is intended to help
entities navigate that accounting and financial reporting guidance, reduce complexity,
and arrive at appropriate accounting conclusions.
The 2022 edition reflects the FASB’s
issuance of ASU 2022-01, which is discussed in a newly added Chapter 9.
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.