FASB Releases New Guarantee Guidelines

Smith, Aaron T.
December 2002
Bond Buyer;12/5/2002, Vol. 342 Issue 31526, p6
Trade Publication
Reports that the U.S. Financial Accounting Standards Board has issued updated accounting guidelines to provide more transparent disclosure requirements for issuers of financial guarantees. Application of the guidelines in the non-insurance portion of the financial guarantee sector; Impact of the guidelines on bond insurers.


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