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If cleared as final implementation guidance, the question and answer in this supplemental Exposure Draft will be added to previously exposed questions and ...

REGISTER NOW The Governmental Accounting Standards Board proposed guidance Monday on various accounting and financial reporting issues that were identified during implementation, application and due process on its standards. The issues covered by the exposure draft of the omnibus statement include accounting and financial reporting for exchange or exchange-like financial guarantees; and classification and reporting of certain derivative instruments that are neither hedging derivative instrumen...