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In a world of volatile commodity prices and unpredictable financial markets, effective risk management is crucial. Hedging programs have become a top priority for business leaders seeking to protect their financial returns. However, the accounting can be complex and difficult to navigate.
During this webcast, we will delve into derivatives and hedge accounting and provide a refresher of the accounting standards. We will discuss the updates to Accounting Standards Update (ASU) No. 2025-07, Derivatives and Hedging (Topic 815), and revenue from contracts with customers (Topic 606), which is designed to clarify the scope of derivative accounting. We’ll also discuss proposed ASU Hedge Accounting Improvements, which is intended to address several incremental hedge accounting issues post reference rate reform and ASU 2017-12.
Topics discussed include:
- Hedge accounting and derivatives valuation market insights
- An overview of ASU 2025-07 and the Financial Accounting Standard Board’s proposed ASU Topic 815, Hedge Accounting Improvements
- Practical actions for derivatives and hedge accounting, particularly for first-time users