BDO Comment Letter - Accounting for Hedging Activities

December 2016

Targeted Improvements to Accounting for Hedging Activities (File Reference No. 2016-310)

BDO believes that the proposal alleviates many of the concerns regarding the current guidance being difficult to understand and burdensome to apply. However, while we appreciate the Board's decision to address only targeted topics, we believe that unless related practice matters are also addressed, some of the benefits of the proposal may be reduced.