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Debt (Topic 470) - FASB

Sheet (Current versus Noncurrent) Revision of Exposure Draft ... includes guidance on various narrow-scope, fact-specific debt transactions. The amendments in this proposed Update would replace the current, fact-specific guidance with an overarching, cohesive principle ... if the entity receives a waiver of or a forbearance agreement for that

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  Fact, Sheet, Forbearance

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