Hedge Accounting FASB Exposure Draft: Implications for Financial Institutions

September 2016

 

On September 8, 2016, the FASB released an exposure draft to better align economic results of an entity’s risk management activities with its financial reporting and to make targeted improvements to simplify hedge accounting. This Bulletin provides an overview of the proposed changes to Accounting Standards Codification (ASC) 815, Derivatives and Hedging that are relevant to Financial Institutions. Refer to our Bulletin from August 31, 2016 for a high level summary.

Download Our Full Review of the Exposure Draft Here