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FASB Issues Narrow-Scope Improvements to Financial Instruments Standards

April 26, 2019

The Financial Accounting Standards Board (FASB) issued minor improvements to its recently issued accounting standards for credit losses, hedging, and recognition and measurement. The amendments are designed to clarify FASB’s Accounting Standards Codification. Read more in Accounting Standards Update No. 2019-04 (PDF), Codification Improvements to Topic 326, Financial Instruments — Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments at the FASB website.