Financial Reporting Alert 12-1: Accounting for Eurozone Sovereign Debt HoldingsJanuary 9, 2012 |
In the second quarter of 2011, a decline in the creditworthiness of some eurozone countries became increasingly evident, in particular that of Greece. This Financial Reporting Alert applies to all entities with holdings of eurozone sovereign debt and outlines accounting and disclosure considerations for affected entities.
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Financial Reporting Alert 12-1
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