Resources
Current Expected Credit Loss (CECL) (ASC 326)
Revenue Recognition (ASC 606)
New Hedging (ASU 2017-12, ASC 815)
- FRD - Derivatives and hedging (before the adoption of ASU 2017-12) [EY, Jan 3, 2019]
- Technical Line - A closer look at the FASB’s new hedge accounting standard [EY, Oct 4, 2018]
- Handbook: Hedging [KPMG, Sep 27, 2018]
- Derivatives and hedging (partially updated in July 2018) [PwC, Jul 2018]
- Heads Up — FASB issues standard bringing targeted improvements to hedge accounting [Deloitte, Oct 19, 2017]
- Changes to hedge accounting [KPMG, Aug 29, 2017]