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You are here: Home > Resource Center > Recent Developments in Accounting

Recent Developments in Accounting

Further defining participating securities in EPS calculations

Revised disclosures of certain loss contingencies proposed

Proposed revisions to hedge accounting

Accounting for financial guarantee insurance contracts

Clarification of the effective date of FASB Statement No. 161

Changes to consolidation and equity method guidance for not-for-profits

TPAs released for financial reporting by investment companies



 

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