Heads Up: Repo 101 — FASB Gets Back to Basics on Repurchase AccountingVolume 17, Issue 38 |
The attached issue of Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update, Reconsideration of Effective Control for Repurchase Agreements, which amends the guidance in FASB Accounting Standards Codification Topic 860, Transfers and Servicing, on accounting for certain repurchase agreements.
Read more in the file attached below or visit the Heads Up Archive for past issues.
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