SEC Issues Letter on Accounting for OTC Derivatives | KPMG | US

SEC Issues Letter on Accounting for OTC Derivatives | KPMG | US: “
By KPMG LLP | May 17, 2012

This edition of Defining Issues reports that the SEC’s Office of the Chief Accountant recently provided guidance in a letter to the International Swaps and Derivatives Association about whether implementation of certain provisions of the Dodd-Frank Act that relate to over-the-counter derivatives would affect a company’s hedge accounting.

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