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Asset-Sensitive Financial Institutions – Improved Cash Flow Hedge Accounting Standard
Asset-Sensitive Financial Institutions – Improved Cash Flow Hedge Accounting Standard

Financial institutions that are exposed to falling interest rates often enter into receive-fixed interest r...

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The FASB Approves Proposed Changes to Hedge Accounting
The FASB Approves Proposed Changes to Hedge Accounting

This bulletin provides an overview of the proposed changes to Accounting Standards Codification (ASC) 815, ...

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