Derivatives and Hedging Advisory Services

Managing risk. Leading insights.

Derivatives and Hedging Advisory Services (DHAS) assists clients in managing your interest rate, foreign currency, and commodity risks. Our approach, as an objective advisor, keeps the focus on the leading insights for your objectives and constraints – from risk management and hedge strategy to derivatives accounting.

How we can help

We help clients:

  • Increase transparency: Helping hedgers understand the price of the derivatives that include embedded costs and profits
  • Reduce complexity: Explaining derivative pricing mechanisms as well as accounting and financial statement impact
  • Assess compliance: Providing advice to assist with compliance in a growing regulatory environment and on authoritative literature such as Accounting Standards Codification Topic 815, Derivatives and Hedging (ASC 815, formerly FAS 133)
  • Meet reporting requirements: Providing recurring assistance in calculations of fair value and elective hedge accounting metrics


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Accounting and valuation outsourcing

US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) can be technically demanding. Our team of experienced transactional accountants offers deep experience and will serve by your side to help ease complex transactions. We proactively address hedge accounting before the transaction, which may save significant effort and cost. In addition, we assist our clients with derivative valuations for many or all existing and anticipated positions, including the analytics required to meet hedge accounting and hedge strategy needs.


Ongoing accounting


Hedge accounting policy development

Hedge effectiveness assessment

Derivative fair valuation

Hedge designation documentation

Hedge ineffectiveness measurement

Credit valuation adjustments

Hedge effectiveness assessment

Journal entries

Financial statement fair value disclosures

Hypothetical derivative construction

Financial reporting disclosures




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