BDO Comment Letter - Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method

BDO Comment Letter - Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method

Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method (File Reference No. 2021-002)

BDO has provided comments on the FASB's proposed approach to expand and clarify the last-of-layer method for fair value hedges and has expressed concerns regarding the application of certain matters.

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