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Heads Up: FASB Invites Comments on IASB’s Hedge Accounting Proposals

Volume 18, Issue 6

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The attached issue of Heads Up discusses the FASB’s recently issued discussion paper (DP), which seeks constituents’ feedback on the proposals in the IASB’s exposure draft on revising the hedge accounting requirements in IAS 39, Financial Instruments: Recognition and Measurement. The DP is part of the FASB’s ongoing project to improve and simplify the accounting requirements for financial instruments, including hedging activities, and its efforts to work toward convergence of global accounting standards.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.