Heads Up on credit derivatives and financial guarantees

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19 Sep 2008

Deloitte & Touche LLP (United States) has published an issue of Heads Up discussing the FASB's recently issued Staff Position No. FAS 133-1 and FIN 45-4, which amend and enhance the disclosure requirements for sellers of credit derivatives and financial guarantees.

The new disclosures must be provided for reporting periods (annual or interim) ending after 15 November 2008. Click to download the 18 September 2008 Heads Up (PDF 106k).

 

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