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Restructuring transactions

Published on: Nov 30, 2016

As of April 1, 2018, PS 3430 Restructuring Transactions will also be effective. Like some of the other standards we’ve discussed today, early adoption is permitted. The aim of this standard is to define restructuring transactions and address the initial recognition and measurement of assets and liabilities transferred in restructuring transactions, as well as the related presentation and disclosure issues.


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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.