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. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.
hedged risk in a cash flow hedge of a variable-rate instrument indexed to a nonbenchmark interest rate. 3. For a fair value hedge of interest rate risk, the amendments add the Securities Industry and Financial Markets Association (SIFMA) Municipal Swap Rate as an eligible benchmark interest rate in …
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