Explain the proposed improvements to hedge accounting. How do these changes improve hedge accounting.

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Go to the FASB/GASB website.  Review Proposed Accounting Standards Update 2019-790—Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting ( https://asc.fasb.org/proposedASU&trid=119996271#121465452) 

Explain the proposed improvements to hedge accounting.  How do these changes improve hedge accounting.

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