FASB Scope Exceptions Interpretation of Clearly and Closely Related in Contracts That Qualify for the Normal Purchases and Normal Sales Exception

Derivatives Implementation Group

Statement 133 Implementation Issue No. C11

Title: Scope Exceptions: Interpretation of Clearly and Closely Related in Contracts That Qualify for the Normal Purchases and Normal Sales Exception
Paragraph references: 10(b)
Date cleared by Board: March 21, 2001
Date posted to website: April 10, 2001
Superseded by: Issuance of Issue C20
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