FASB carefully crafts transition guidance for SOFR

March 6, 2019 Chatham Financial

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Rob Anderson, director in Chatham Financial’s hedge accounting practice, on FASB’s guidance for SOFR, “On one hand, FASB wants to be very accommodating to support the broad market transition to SOFR, and on the other they don’t want the relief to extend to unintended facts and circumstances.”

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