Date: October 6, 2015

Issue: Accounting 

To: Mr. Russell Golden, Chairman, Financial Accounting Standards Board (FASB)

Filing Type: Regulatory

Description: FIRCA sent a letter to FASB commenting on Proposed Accounting Standards Update on Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships. FIRCA supports the proposed clarification of Topic 815. 

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