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Appendix A — Fair Value Disclosure Requirements of Other Codification Topics

A.12 ASC 460, Guarantees

A.12 ASC 460, Guarantees

ASC 460-10
Effect of the Guarantee Disclosure Requirements on the Disclosure Requirements of Other Topics
50-5 The disclosures required by this Subsection do not eliminate or affect the following disclosure requirements:
  1. The requirements in the General Subsection of Section 825-10-50 that certain entities disclose the fair value of their financial guarantees issued . . .