CPEA Alert: ASU 2022-01- Hedge accounting expansion & clarification
News
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Advertisement Feature
Abstract light blue image
News

CPEA Alert: ASU 2022-01- Hedge accounting expansion & clarification

Mar 31, 2022 · 203.1 KB Download

FREE ACCOUNT

ACCESS

Resource

available

On March 28, 2022, the FASB issued Accounting Standards Update (ASU) 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method, which addresses issues raised after the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. A major provision of ASU 2017-12 was the addition of the last-of-layer hedging method. For a closed portfolio of fixed-rate prepayable financial assets or one or more beneficial interests secured by a portfolio of

Download the CPEA Alert: ASU 2022-01 – Hedge Expansion & Clarification

File name: CPEA Alert ASU 2022-01 April 01-2022

Reserved for AICPA.org registered users

Log in with your AICPA.org account to gain access to exclusive content

 
Forgotten email
Forgotten password

New to AICPA.org?

Welcome to your home for career success

Register

Mentioned in this article

Topics

Manage preferences
Advertisement Feature

Related content