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Heads Up — FASB Issues proposed requirements for disclosing liquidity and interest rate risk

Published on: Jul 03, 2012

This issue of Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update Disclosures About Liquidity Risk and Interest Rate Risk. The proposed ASU would amend ASC 825 and require reporting entities to provide new qualitative and quantitative disclosures about liquidity and interest rate risk.


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