AL-FRD-Illuminated road

Financial Reporting Developments - Derivatives and hedging (after the adoption of ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities)

21 Jul 2021 PDF
Subject AccountingLink

Overview

Our FRD publication on derivatives and hedging (after the adoption of ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities) has been updated to reflect recent standard-setting activity and to clarify and enhance our interpretive guidance. Refer to Appendix E of the publication for a summary of the updates.

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