Developing an efficient process for reviewing existing hedging instruments, strategies, and contracts across the organization and evaluating them against the new standard


Navigating the gray areas of the standard, such as how to hedge assets without contractually specified terms


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.

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