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FAS 133 Derivatives Implementation
FASB Hedging the Risk-Free Interest Rate
FASB Hedging the Risk-Free Interest Rate
Derivatives Implementation Group
Statement 133 Implementation Issue No. E1
Title:
Hedging—General: Hedging the Risk-Free Interest Rate
Paragraph references:
21(f) and 29(h), 413
Date cleared by Board:
February 17, 1999
Superseded by:
FASB Statement No. 138,
Accounting for Certain Derivative Instruments and Certain Hedging Activities
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