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PWC
In our latest podcast episode, we take a look at the FASB's new hedging guidance and highlight some of the bigger changes you can expect from the amendments. We highlight how the new guidance impacts the following areas: cash flow hedges of nonfinancial items, hedges of financial items, initial and ongoing effectiveness testing, financial statement presentation, disclosure requirements, effective dates and transition provisions, and the benefits of early adopting the guidance.
Here's the link for the podcast….
https://www.pwc.com/us/en/cfodirect/multimedia/podcasts/hedge-accounting-implementation-asc-815.html