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What accounting method should a CTA use to calculate the performance information included in the CTA disclosure document?

April 26, 2017Accounting CALCULATE CTA disclosure DOCUMENT included method PERFORMANCE

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What accounting method should a CTA use to calculate the performance information included in the CTA disclosure document?

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CFTC Part 4 Regulations indicate that performance must be calculated on an accrual basis of accounting in accordance with generally accepted accounting principles. Review NFA’s Disclosure Document Guide for additional guidance.