United States

FASB Decides to Change Hedge Accounting

Jul 02, 2015
From the Financial Reporting View

This edition of Defining Issues reports that, at a recent meeting, the FASB decided to change the U.S. GAAP hedge accounting model to broaden its use and decrease operational burdens. The FASB staff plans to draft a proposed Accounting Standards Update with the goal of issuing it before the end of 2015.

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