Transcription of Derivatives and Hedging (Topic 815)
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Derivatives and Hedging (Topic 815)
Derivatives and Hedging ( topic 815 ) No. 2017 -12 August 2017 Targeted Improvements to Accounting forHedging Activities An Amendment of the FASB Accounting Standards Codification The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended.
No. 2017-12 August 2017 Targeted Improvements to Accounting for ... Accounting Standards Update Financial Accounting Standards Board. Accounting Standards Update 2017-12 ... August 2017 CONTENTS Page Numbers Summary ..... 1–8 Amendments to the FASB Accounting Standards Codification ®..... 9–330 Background Information and Basis for ...
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