Optimize Your Balance Sheet


September 2017


The FASB’s Accounting Standards Update (ASU) on derivatives and hedging provides much anticipated improvements to the hedge accounting framework in ASC 815. Financial institutions and other users of hedge accounting will benefit from the changes in the ASU. The effective date for public business entities will be fiscal years beginning after December 15, 2018 with early adoption permitted upon issuance of the final ASU (including interim adoption). Chatham Financial has followed this project very closely over the past several years and has had a significant role in working with the FASB to help shape the new guidance. Chatham can help identify the potential impact the new guidance may have on your hedging program.

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