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Heads Up — FASB addresses reference rate reform

Published on: 23 Mar 2020

This Heads Up discusses FASB Accounting Standards Update No. 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides entities with optional expedients and exceptions related to the application of U.S. GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if specified criteria are satisfied.

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