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Subjects / Reporting and Governance

FASB tightens off-balance-sheet loophole and sharpens repo disclosure

Charles Piggott | July 3, 2014
Russell Golden

From next year, US Generally Agreed Accounting Principles will no longer allow repurchase-to-maturity agreements to be accounted for as ‘sales’ with a forward purchase. Instead transactions will be considered together as a secured ‘borrowing’.

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