United States

Simplified accounting for private companies: Interest rate swaps


December 2014 (Updated May 2018)

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In January 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-03, Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Simplified Hedge Accounting Approach. Our white paper, Simplified accounting for private companies: Certain interest rate swaps, includes background information about why the simplified hedge accounting approach (simplified approach) was developed as well as discussion of:




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