KPMG Handbook: Derivatives and hedging

This comprehensive update from KPMG adds guidance on the scope of ASC 815, the definition of derivative, accounting for derivatives and presentation to existing guidance on qualifying criteria and models to apply hedge accounting. This in-depth guide has also been updated for amendments to ASU 2017-12 and recent developments.


  • Companies that have derivative instruments
  • Companies that apply hedge accounting

Download from KPMG Financial Reporting View

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