KPMG report: SEC rule changes on hedge accounting

KPMG report: SEC rule changes on hedge accounting

The U.S. Securities and Exchange Commission (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.

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The SEC staff responded to accounting questions raised by the International Swaps and Derivatives Association, which asked for clarification about the accounting for these CCP rule changes.

 

Read a December 2016 report prepared by KPMG LLP: Defining Issues: SEC Staff Clarifies Effect of Rule Changes on Hedge Accounting

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