21.0%
Developing an efficient process for reviewing existing hedging instruments, strategies, and contracts across the organization and evaluating them against the new standard
20.2%
Navigating the gray areas of the standard, such as how to hedge assets without contractually specified terms
20.7%
Education (e.g., “This is my organization’s first time using hedging strategies, and there is a significant learning curve.”)
For more results, see Deloitte Dbriefs, “Hedge accounting: Simplifying the accounting for hedging activities,” at http://bit.ly/2QVWCoA.
November 2018
