Date: October 15, 2014

Issue: Macro Hedging


Filing Type: International 

Description: An important priority of FIRCA is the convergence of accounting standards to create a universal financial reporting language that can be used by investors and issuers domestically and globally. FIRCA appreciates the work of the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board (“IASB”) (also collectively as the “Boards”) in attempting to create converged accounting standards on financial instruments and we have filed numerous comment letters with both Boards on the Financial Instruments projects.

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