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FASB Foreign Currency Hedges Hedging the Entire Fair Value of a Foreign-Currency-Denominated Asset or Liability
FASB Foreign Currency Hedges Hedging the Entire Fair Value of a Foreign-Currency-Denominated Asset or Liability
Derivatives Implementation Group
Statement 133 Implementation Issue No. H3
Title:
Foreign Currency Hedges: Hedging the Entire Fair Value of a Foreign-Currency-Denominated Asset or Liability
Paragraph references:
21(c)(1), 36
Date cleared by Board:
July 28, 1999
Superseded by:
FASB Statement No. 138,
Accounting for Certain Derivative Instruments and Certain Hedging Activities
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