BDO Comment Letter - Effective Dates and Transition Guidance

November 2015

File Reference No. PCC-15-01 – Effective Date and Transition Guidance
Intangibles—Goodwill and Other (Topic 350)
Business Combinations (Topic 805)
Consolidation (Topic 810)
Derivatives and Hedging (Topic 815)

BDO supports providing transition relief for the existing PCC accounting alternatives.