FASB Scope Exceptions Certain Financial Guarantee Contracts

Derivatives Implementation Group

Statement 133 Implementation Issue No. C7

Title: Scope Exceptions: Certain Financial Guarantee Contracts
Paragraph references: 10(d), 59(b), 281
Date cleared by Board: July 28, 1999
Superseded by: FASB Statement No. 149, Amendment of Statement 133 on Derivative Instruments and Hedging Activities
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