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Preface

Preface

Preface

We are pleased to present the inaugural edition of Derivatives. This Roadmap provides a comprehensive discussion of the guidance in ASC 8151 on the identification, classification, measurement, and presentation and disclosure of derivative instruments, including embedded derivatives.

Footnotes

1
For a list of abbreviations used in this publication, see Appendix B. For the full titles of standards, topics, and regulations used in this publication, see Appendix A.