This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC […]
BDO US GAAP Publications , US GAAP
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UNDERSTANDING COMPLEX FINANCIAL INSTRUMENTS in US GAAP
This Practice Aid includes detailed flowcharts for analyzing embedded conversion options, freestanding warrants, and embedded […]
EY US GAAP Publications , US GAAP
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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 US GAAP Publications , US GAAP
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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 US GAAP Publications , US GAAP
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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, […]
Deloitte US GAAP Publications , US GAAP
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Contracts on an Entity’s Own Equity
This Roadmap provides an overview of the guidance in ASC 815-40 as well as insights […]
KPMG US GAAP Publications , US GAAP
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KPMG Handbook: Derivatives and hedging
This comprehensive update from KPMG adds guidance on the scope of ASC 815, the definition […]
PwC US GAAP Publications
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Derivatives and hedging ASC 815
PwC Derivatives and hedging guide focuses on the accounting and financial reporting considerations for derivative instruments and […]