The FASB's new guidance on hedging is effective this year. In this episode, PwC partners Heather Horn and Brian Staniszewski discuss five things you need to know when implementing the new hedging standard, including: An overview of the one-time transition elections available upon adoption of the new guidance, observations on applying the required transition guidance, understanding the new presentation and disclosure guidance, the potential impact on controls and processes, and some recent developments and future standard setting.

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