Hedge accounting: How new guidance will impact your risk strategy

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 updates 4:24 – New choose-your-rate debt hedge accounting model 10:09 – Updates affecting purchases and sales of nonfinancial assets 21:09 – What’s ahead on the FASB’s hedge accounting agenda 30:23 – Adoption considerations and transition opportunities For more information, read our In depth, FASB issues hedge accounting improvements, and check out our Derivatives and hedging guide for additional background on existing guidance. Be sure to follow this podcast on your favorite podcast app and

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Hedge accounting: How new guidance will impact your risk strategy is an episode from PwC's CFOdirect podcast by PwC.

This episode is 34:37 long.

This episode was published on Mar 24, 2026.

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