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Early adopters of simpler hedge rules pause in uncertainty

Tammy Whitehouse | March 6, 2018

Some companies wanting to take full advantage of simpler accounting rules on hedging are pausing to ask a few questions, and even rulemakers are taking a fresh look to see if they need to clarify things.

In August, the Financial Accounting Standards Board issued Accounting Standards Update No. 2017-12 to give companies some long-sought simplifications on how to account for derivative instruments that are part of a company’s hedge strategy. The board considered a number of different approaches over several years to improve hedge accounting before settling on the “targeted improvements” standard that takes effect in 2019, with early adoption permitted.

Hedge accounting has been widely regarded as...

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