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Deloitte's Roadmap: Hedge Accounting

Chapter 3 — Fair Value Hedges

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US GAAP

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Chapter 3 — Fair Value Hedges 3.1 Overview 3.2 Financial Instruments and Mortgage Servicing Rights 3.3 Nonfinancial Assets and Liabilities 3.4 Excluded Components of a Derivative 3.5 Discontinuing a Fair Value Hedge