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Heads Up: FASB Issues FSP Requiring Enhanced Disclosure for Credit Derivative and Financial Guarantee Contracts

Volume 15, Issue 35


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The attached issue of Heads Up discusses the FASB’s recently issued Staff Position No. FAS 133-1 and FIN 45-4, which amends and enhances the disclosure requirements for sellers of credit derivatives and financial guarantees.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library. Read more about the Technical Library.

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