ASC 815 permits three hedge types that qualify for special hedge accounting treatment. In this post we will look at fair value and cash flow hedges.
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ASU 2017-12 makes it easier to achieve fair value hedge accounting for partial term hedges and hedges with prepayment risk.
ASU 2017-12 makes it easier to achieve cash flow hedge accounting for hedges of non-financial risks.
ASU 2017-12 improves hedge accounting under ASC 815, aligning it with risk management strategies and making hedge accounting easier to apply.
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