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SEC Reporting Interpretations Manual

Deloitte's Roadmap: SEC Reporting Considerations for Guarantees and Collateralizations

SEC Reporting Considerations for Guarantees and Collateralizations

This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02.

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  • US GAAP