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Heads Up: Using the Critical-Terms-Match Method for Evaluating Hedges

Volume 14, Issue 5


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The attached issue of  Heads Up summarizes the SEC staff announcement, made at the March 15, 2007, EITF meeting, in which the staff described an approach for evaluating cash flow hedges under the critical-terms-match method (paragraph 65 of Statement 133) when all critical terms do not exactly match.

 Heads Up , published by the National Office Accounting Standards and Communications Group of Deloitte & Touche LLP, provides in-depth summaries of recent accounting and financial reporting developments. This newsletter is published periodically as developments warrant, and is intended for a general audience of financial professionals, including CFOs, controllers and internal audit and accounting professionals.

Questions, comments, or suggestions concerning  Heads Up should be directed to the  Accounting Standards and Communications Group mailbox. We welcome and encourage your feedback.

View  past issues of Heads Up.

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