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Banking & Securities — Accounting and Financial Reporting Update (2017)

Published on: Dec 22, 2017

The 2017 edition of our annual update highlights selected accounting and reporting developments that may be of interest to entities in the banking and securities sector. Among other topics, the publication discusses (1) implementation issues related to the guidance on measurement of credit losses on financial instruments, (2) the issuance of targeted improvements to hedge accounting, and (3) application of the new revenue recognition and leasing standards.


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