Strategic opportunities under the revised hedge accounting standard
The new hedge accounting guidance expands the strategies that qualify for hedge accounting and introduces new opportunities for companies to mitigate earnings volatility.
Hedge Accounting: 5 Advantages of Early Adopting ASU 2017-12
The FASB issued ASU 2017-12 in an effort to make targeted improvements to hedge accounting. Many companies plan to early adopt the new standard because it offers strategic benefits.