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FAS 133 Derivatives Implementation
FASB Definition of a Derivative Prepaid Interest Rate Swaps
FASB Definition of a Derivative Prepaid Interest Rate Swaps
Derivatives Implementation Group
Statement 133 Implementation Issue No. A9
Title:
Definition of a Derivative: Prepaid Interest Rate Swaps
Paragraph references:
6, 9, 13
Date cleared by Board:
May 17, 2000
Superseded by:
Clearance of Issue A23
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