The FASB is expected to soon publish an update to one of the most complex parts of U.S. GAAP - hedge accounting. The board hopes more business risk management techniques can qualify for the specialized accounting treatment, and many companies have told the FASB they are ready to apply the revised accounting as soon as they are able.
Reprinted with permission from Accounting & Compliance Alert, August 14, 2017. © 2017 by Thomson Reuters/Tax & Accounting. All rights reserved.
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