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PwC Guide Derivative instruments and hedging activities

2013-2015 PricewaterhouseCoopers LLP, a Delaware limited liability partnership. All rights reserved. PwC refers to the United States member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see for further Derivative instruments and hedging instruments and hedging activities2013 Second edition, July 2015 This publication has been prepared for general information on matters of interest only, and does not constitute professional advice on facts and circumstances specific to any person or entity.

complexity of derivative transactions have steadily increased and the nature of hedging activities continues to evolve. In practice, hedge accounting is difficult to apply and leads to divergent interpretations. For this reason, the use of derivative instruments and related hedging activities still attracts heightened scrutiny from

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