- All
- Services
- Insights
- Resources
- Events
- News
- Client Stories
- All
- Services
- Insights
- Resources
- Events
- News
- Client Stories
Filter by
Sort by
No results found.
ResourceChanges to hedge accounting
The amendments aim to reduce the cost and complexity of applying hedge accounting, and expand the types of relationships that qualify for hedge accounting.
InsightHedge accounting
Hedge accounting got an overhaul as the IASB took a comprehensive approach to revise its hedge accounting guidance with US GAAP and IFRS bringing changes.
ResourceHandbook: Derivatives and hedging
Latest edition: Our in-depth guide on derivatives and hedge accounting, with our latest interpretations.
ResourceFASB proposes changes to hedge accounting guidance
The proposed ASU is intended to improve alignment of hedge accounting guidance with risk management activities.
ResourceFASB expands fair value hedge accounting
Amendments to establish the portfolio-layer method for hedges of financial assets in a closed portfolio.
InsightHedge accounting: IFRS® Standards vs US GAAP
Top 10 differences between IFRS 9 and ASC Topic 815
InsightIFRS Perspectives – Q3 2022
Cryptocurrencies, and hedge accounting (IFRS – US GAAP top differences)
InsightAccounting standards boards respond to IBOR reform
Accounting standard setters address stakeholder concerns about benchmark rate transition.
ResourceDerivatives: Back-to-basics refresher
KPMG professionals provide a refresher on the definition of a derivative and certain scope exceptions.
May 20, 2025
ResourceFinancial instruments accounting impacts of COVID-19
Updated: Ongoing economic disruption may impact the accounting for certain financial instruments.
- 1
- 2
- 3
- ...
- 240