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Financial Reporting Alert 12-3, SEC staff clarifies hedging ramifications of modifications to derivative contracts made in response to the Dodd-Frank Act

Published on: May 15, 2012

In a recent letter to the International Swaps and Derivatives Association, the staff of the SEC’s Office of the Chief Accountant clarified whether certain modifications made to derivative contracts in response to provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 would affect an entity’s hedging relationships.


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