Ruth Hardie from Hedge Trackers goes into detail on the basic principles of interest rate cash flow special hedge accounting under ASC 815, as updated by ASU 2017-12. This webinar includes documentation overview, effectiveness testing overview, and accounting examples. This video shows how to focus on cash flow designation requirements of ASC 815 and teaches the principles of effectiveness testing, both qualitative and quantitative.
Ruth Hardie
Hedge Trackers
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