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July 31, 2019

FASB to clear up confusion over accounting standards on financial instruments and equity investment

The US Financial Accounting Standards Board (FASB) has issued a proposed Accounting Standards Update (ASU) that aims to clarify the interaction between the accounting standard on recognition and measurement of financial instruments and the accounting standard on equity method investments. Stakeholders are asked to review and provide comment on the proposed update by 29 August 2019.

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