United States

SEC Staff Clarifies Effect of Rule Changes on Hedge Accounting

Dec 02, 2016
From the Financial Reporting View

This edition of Defining Issues reports that the SEC staff recently indicated that rule changes that will be made by certain central clearing parties (CCP) would not require their clearing members or end users to discontinue existing hedge accounting relationships. The SEC staff responded to accounting questions raised by the International Swaps and Derivatives Association (ISDA), which asked for clarification about the accounting for these CCP rule changes.

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