Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
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…
EY 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…
PwC Derivatives and hedging guide focuses on the accounting and financial reporting considerations for derivative instruments and hedging activities. It addresses the definition of a derivative and how to identify one on its own or when embedded in another contract. It also…