The Impact of Hedge Accounting Rule Changes on Commodity Hedgers: A Four-Part Series

by Shane Randolph, Managing Director at Opportune

On September 8, 2016, the FASB issued a proposed Accounting Standards Update (ASU) specifically targeting adjustments to the accounting guidance for hedging activities. The Exposure Draft seeks to make several targeted improvements based upon feedback received from prior proposals and Board deliberations.

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Part I: Hedge Accounting Under the Current Model

Part II: Hedge Accounting Challenges for Commodity Hedgers

Part III: Proposed Changes to the Accounting Guidance

Part IV: Presentation, Disclosures and Transition