Transcription of Financial Instruments—Credit Losses (Topic 326) - FASB
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Financial Instruments—Credit Losses (Topic 326) - FASB
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The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended.
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