FASB's targeted improvements to hedge accounting: Smoother sailing ahead?
September 7 | 2 p.m. ET | 18:00 GMT
Host: Bob Uhl, partner, Deloitte & Touche LLP
1.5 Overview CPE credit | Accounting
The anticipated FASB Accounting Standards Update on targeted improvements to hedge accounting aims to simplify certain aspects of that accounting model and more closely align entities' hedge accounting with their risk management activities. We'll discuss:
- Key provisions of the new guidance, including what has changed and what has remained the same.
- Areas of relief.
- Effective date and transition.
Learn about the new FASB guidance and key considerations and opportunities in the transition to the refreshed hedge accounting model.