Staff Accounting Bulletin No. 119

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概要

This staff accounting bulletin updates portions of the interpretive guidance included in the Staff Accounting Bulletin Series in order to align the staff's guidance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 326, Financial Instruments--Credit Losses ("Topic 326").

情報源の原言語: Federal Register — All Documents原文の発表を開く →