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Reporting reset – Derivatives and hedging
In this episode, we continue our miniseries on financial statement presentation and disclosure with a focus on derivatives and hedging. Derivatives and hedging are topics applicable to many companies, but the accounting and related presentation and disclosures can be complex. This episode breaks down the requirements with practical insights and guidance.
In this episode, we discuss:
1:10 – An overview of derivatives and hedging, including common examples
3:34 – Balance sheet presentation
9:03 – Income statement presentation
11:42 – Cash flow statement classification
15:19 – Key disclosure…
The skinny
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