Figuring out the impact of reference rate reform, including the phase out of LIBOR, could be daunting. And the FASB’s guidance providing relief from some of the accounting implications may impact contracts under a host of different accounting standards. Our new Reference rate reform guide will help you navigate how to apply the FASB’s relief to a variety of contract modifications and hedging relationships. This guide also addresses the presentation and disclosure requirements, as well as the effective date and transition for the FASB’s relief standard.
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