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ASU 2017-12 — Targeted Improvements to Accounting for Hedging Activities

Official amendment source for aligning specified hedge accounting presentation and mechanics with documented risk management activities.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
ASU 2017-12
Relevant parts
Summary, Topic 815 amendments, transition, and basis for conclusions
Currency
current · checked Aug 8, 2026

Open the primary source

The update is used to understand the architecture and presentation of current hedge accounting. Learners still verify current codified text, the entity's standards clock, and the complete designation file.