Hedge Accounting

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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. It includes On the Radar, a section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in this Roadmap. On the Radar is also available as a stand-alone publication.

This Roadmap replaces the Deloitte Q&As on hedging that were contained in various subtopics of the Codification. To find the replacement guidance for a deleted Q&A in the Roadmap, select the “Hedge Accounting” tab in the Q&A to Roadmap Quick Reference Guide and search for the Q&A.

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.