W6-D2

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W6D2.docx

Instructions: Due Tuesday 08/07

At least 3 paragraphs long with 3 peer-reviewed references.

Go to the FASB/GASB website.  Review Proposed Accounting Standards Update 2019-790—Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting (  https://asc.fasb.org/proposedASU&trid=119996271#121465452) 

Explain the proposed improvements to hedge accounting.  How do these changes improve hedge accounting.