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Heads Up — FASB and IASB issue new balance sheet offsetting disclosure requirements

Published on: 20 Dec 2011

This issue of Heads Up discusses the FASB's recently issued Accounting Standards Update No. 2011-11, Disclosures About Offsetting Assets and Liabilities, which creates new disclosure requirements about the nature of an entity's rights of setoff and related arrangements associated with its financial instruments and derivative instruments.

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