Hedge accounting change
Hedge accounting change
Insight

Hedge accounting change

Hedge accounting goes mainstream.

New standards are making hedge accounting more accessible to a range of businesses, as well as providing more timely and accurate reporting for investors. Depending on whether your company applies FASB’s ASU 2017-12, IFRS 9 or both, you face a different set of challenges.

U.S. GAAP aims to offer targeted improvements to address specific practice issues, and public companies are already moving to comply. IFRS 9 is broader in scope and has greater potential impacts, so companies are taking even more time for careful evaluation.

Hedge accounting goes mainstream
New standards deliver expanded opportunities along with better reporting.