Exposure Documents Open for Comment
(Exposure Documents issued after 2002 are available from the Exposure Drafts and Other Documents Issued for Public Comment and Related Comment Letters page of the Online Public Reference Room.)
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|Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting
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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.