| http://www.w3.org/ns/prov#value | - The third proposal ??? derived from PCC Issue No. 3, Accounting for Receive-Variable, Pay-Fixed Interest Rate Swaps [6] ??? would allow private companies the option to use two simpler approaches to accounting for certain types of interest rate swaps that are entered into by a private company for the purposes of economically converting its variable-rate borrowing to a fixed-rate borrowing.
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