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The basics of accounTing for
derivaTives and hedge accounTing
This is the first paper in an ongoing series that outlines the principles of hedge
accounting under current and expected International and U.S. accounting
standards, including the practical challenges typically faced by organizations.
Prepared by
The Basics of Accounting for Derivatives and Hedge Accounting
In the regular course of business operations, organizations are exposed to market risks such as
interest rate risk, foreign exchange risk, commodity price risk, etc., that give rise to income volatility.
As a result, organizations often will take some action to mitigate or economically hedge against
such exposures using derivative financial instruments. In addition some organizations may enter into
derivative contracts for speculative or trading purposes.
accounTing for derivaTive insTrumenTs
Under current U.S. and International accounting standards, an entity is required to measure derivative
instruments at fair value, or mark-to-market (MTM), with changes in fair value or MTM to be
recognized through the income statement.
Fair value is defined under U.S. accounting standards as “the price that would be received to sell
an asset, or paid to transfer a liability in an orderly transaction between market participants at the
measurement date.” International accounting standards define fair value slightly differently as “the
amount for which an asset could be exchanged, or a liability settled, between knowledgeable,
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