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Preface

Preface

Preface

We are pleased to present the 2024 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. The 2024 edition includes several short videos that highlight certain aspects of derivative accounting.

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.