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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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Liability-Sensitive Financial Institutions – Improvements to Cash Flow Hedge Accounting
Liability-Sensitive Financial Institutions – Improvements to Cash Flow Hedge Accounting

Banks may alter their interest rate risk position by entering into pay-fixed, receive-floating interest rat...

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