Deloitte
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Chapter 8 — Presentation and Disclosure

8.2 Disclosures

8.2 Disclosures

Footnotes

2
See ASC 326-20-15-2.
3
The ASC master glossary defines a financial asset as “[c]ash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following:
  1. Receive cash or another financial instrument from a second entity
  2. Exchange other financial instruments on potentially favorable terms with the second entity.”