This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC […]
UNDERSTANDING COMPLEX FINANCIAL INSTRUMENTS in US GAAP
This Practice Aid includes detailed flowcharts for analyzing embedded conversion options, freestanding warrants, and embedded […]
Fair value hedging under the portfolio layer method in US GAAP
The new guidance issued by the FASB earlier this year allows entities to expand their […]
KPMG Handbook: Reference rate reform in US GAAP
KPMG’s in-depth guide explains the optional expedients in ASC 848 that permit an entity to […]
RSM Guide to Hedge Accounting upon the adoption of ASU 2017-12
RSM US GAAP publication, A guide to hedge accounting upon the adoption of ASU 2017-12, […]
Contracts on an Entity’s Own Equity
This Roadmap provides an overview of the guidance in ASC 815-40 as well as insights […]
KPMG Handbook: Derivatives and hedging
This comprehensive update from KPMG adds guidance on the scope of ASC 815, the definition […]
Derivatives and hedging ASC 815
PwC Derivatives and hedging guide focuses on the accounting and financial reporting considerations for derivative instruments and […]