Perspectives

Financial Reporting Alerts

Issued as needed to highlight up-to-the-minute accounting, regulatory, or other developments that may require immediate action or that may affect financial reporting and disclosure.

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Subscribe to receive Financial Reporting Alerts via e-mail. Archives are available on the US GAAP Plus site.

Most Recent Financial Reporting Alert

Variation margin on derivatives

Financial Reporting Alert 17-1

This Financial Reporting Alert provides an overview of the rulebook changes made specifically by the Chicago Mercantile Exchange (CME) and LCH.Clearnet Limited (“LCH” or the “London Clearing House”) as well as the accounting impact of these rulebook changes. This publication also outlines a number of unresolved issues that warrant consideration by entities that have derivatives cleared through the CME or LCH.

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