Posted by Hedge Trackers on December 14th, 2017
Financial Accounting Standards Board (FASB) released a new standard, ASU 2017-12, in August 2017 with the goal of simplifying hedge accounting rules and reporting. While the standard goes into effect in late 2018 or 2019, depending on whether a company is public or private, it does permit early adoption.
In this Treasury and Risk article, Hedge Trackers CEO Helen Kane provides guidance on determining the appropriate time to implement.
Read the full article here.