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815 Derivatives and Hedging

ASC 815-30 Cash Flow Hedges

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00 Status 05 Overview and Background 15 Scope and Scope Exceptions 20 Glossary 25 Recognition 35 Subsequent Measurement 40 Derecognition 45 Other Presentation Matters 50 Disclosure 55 Implementation Guidance and Illustrations S00 Status S45 Other Presentation Matters Deloitte Guidance