Hedge accounting: How new guidance will impact your risk strategy

Hedge accounting: How new guidance will impact your risk strategy

From PwC's accounting podcast by PwC

March 24, 2026 · 35 min

About this episode

This episode explores the FASB’s latest hedge accounting guidance and its implications for risk management strategies.

In this episode, we explore the FASB’s latest hedge accounting guidance and what the changes mean for a company’s risk management strategies. We also preview what’s ahead for hedging on the FASB’s standard setting agenda. In this episode, we discuss: 0:46 – Overview of recent hedge accounting updates4:24 – New choose-your-rate debt hedge accounting model10:09 – Updates affecting purchases and sales of nonfinancial assets21:09 – What’s ahead on the FASB’s hedge accounting agenda30:23 – Adoptio...

Topics covered

  • hedge accounting
  • risk management
  • FASB guidance
  • financial strategy
  • standard setting

Keywords

  • hedge accounting updates
  • debt hedge accounting model
  • nonfinancial assets
  • FASB agenda
  • risk strategy

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