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Reference Rate Reform Relief Expiring December 31, 2024

Oct 16, 2024 · 1 min read

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Accounting Standards Update (ASU) 2020-04, Reference Rate Reform (Topic) 848: Facilitation of the Effects of Reference Rate Reform on Financial Reporting, was issued to reduce or mitigate the costs and complexity of accounting for contract modifications and hedging relationships affected by the transition away from The London Interbank Offered Rate (LIBOR) and other interbank offered rates (a.k.a. reference rate reform). ASU 2020-04 is codified in FASB Accounting Standards Codification (FASB ASC) 848, Reference Rate Reform, and provides optional

Download the Reference Rate Reform Relief Expiring December 31, 2024

File name: reference-rate-reform-relief-expiring-december-31-2024.pdf

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