Webcast overview
Join our discussion as KPMG professionals provide a refresher on the definition of a derivative and certain scope exceptions.
Applicability
- All companies
Event contents
- Definition of a derivative
- Financial guarantee scope exception
- Certain contracts that are not traded on an exchange scope exception
- FASB’s current project on definition of derivative scope refinements
Meet our Speakers
Explore more
Resource
Handbook: Derivatives and hedging
Latest edition: Our in-depth guide on derivatives and hedge accounting, with our latest interpretations.
Resource
FASB proposes changes to scope of derivative accounting
The proposed ASU expands a scope exception for derivatives and clarifies the interaction between ASC 815 and ASC 606.
Resource
FASB proposes changes to hedge accounting guidance
The proposed ASU is intended to improve alignment of hedge accounting guidance with risk management activities.
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