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Investments—Equity Securities (Topic 321 ... - FASB

Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) No. 2020-01 January 2020 ... about whether those forward contracts and purchased options should be accounted for in accordance with Topic 321, Topic 323, or Topic 815.

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  Venture, Contract, Joint, Joint venture

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