FIRCA Comment letter to FASB on the Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (10/06/2015) – Center for Capital Markets Competitiveness

FIRCA Comment letter to FASB on the Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (10/06/2015)

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. Download PDF