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Introduction (paras. BC1-BC130) |
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Hedging (paras. BC131-BC371) |
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BC131 |
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Consideration of the shortcut method in SFAS 133 (paras. BC132-BC135) |
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Hedges of portions of financial assets and financial liabilities (paragraphs 81, 81A, AG99A and AG99B) (para. BC135A) |
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Expected effectiveness (paragraphs AG105–AG113) (paras. BC136-BC136B) |
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Hedges of portions of non‑financial assets and non‑financial liabilities for risk other than foreign currency risk (paragraph 82) (paras. BC137-BC139) |
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Loan servicing rights (paras. BC140-BC143) |
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Whether to permit hedge accounting using cash instruments (paras. BC144-BC145) |
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Whether to treat hedges of forecast transactions as fair value hedges (paras. BC146-BC148) |
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Hedges of firm commitments (paragraphs 93 and 94) (paras. BC149-BC154) |
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Basis adjustments (paragraphs 97–99) (paras. BC155-BC164) |
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Hedging using internal contracts (paras. BC165-BC172A) |
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Eligible hedged items in particular situations (paragraphs AG99BA, AG99E, AG99F, AG110A and AG110B) (paras. BC172B-BC172J) |
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Fair value hedge accounting for a portfolio hedge of interest rate risk (paras. BC173-BC220) |
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Novation of derivatives and continuation of hedge accounting (paras. BC220A-BC222) |
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Amendments for Interest Rate Benchmark Reform (September 2019) (paras. BC223-BC288) |
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Amendments for Interest Rate Benchmark Reform-Phase 2 (August 2020) (paras. BC289-BC371) |
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Dissenting opinions (paras. DO1-DO2) |
