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An Entity of Type : prov:Entity, within Data Space : wifo5-40.informatik.uni-mannheim.de:8890 associated with source dataset(s)

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  • In April 2003, FASB issued FAS No. 149, "Amendment of FASB Statement No. 133 on Derivative Instruments and Hedging Activities." This Statement amends and clarifies financial accounting and reporting for derivative instruments, including certain derivative instruments embedded in other contracts (collectively referred to as derivatives) and for hedging activities under FAS No. 133, "
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