BDO Comment Letter - Financial Instruments—Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting

January 2020

January 15, 2020 – Financial Instruments—Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting (File Reference No. 2019-790)

BDO generally agrees with the proposed improvements to hedge accounting guidance, but believes there should be certain clarification on certain aspects of the proposed guidance.