PCC finalizes two alternatives within U.S. GAAP.
The Private Company Council (FCC) voted to finalize two alternatives within U.S. Generally Accepted Accounting Principles (GAAP) for accounting for interest rate swaps and, separately, accounting for goodwill in a business combination for private companies.
The first proposed GAAP alternative--Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps--would give private companies, other than financial institutions, the option to use a simplified hedge accounting approach to account for certain types of interest rate swaps that are entered into for the purpose of economically converting variable rate interest payments to fixed-rate payments.
The second proposed GAAP...
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