BDO Comment Letter - Proposed Accounting Standards Update

BDO Comment Letter - Proposed Accounting Standards Update

Proposed Accounting Standards Update - Inclusion of the Overnight Index Swap (OIS) Rate Based on 
the Secured Overnight Financing Rate (SOFR) as a Benchmark Interest Rate for Hedge Accounting Purposes (File Reference No. 2018-220)

BDO supports the proposal to add a new benchmark interest rate to the hedge accounting literature.

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