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Accounting Research Tool
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Chapter 4 — Indexation Guidance

4.3 Step 2: Evaluate the Settlement Provisions

4.3 Step 2: Evaluate the Settlement Provisions

Footnotes

3
When the indexation that was incorporated into ASC 815-40-15 was being developed, the standard setters were mindful of standard ISDA terms and definitions. Nevertheless, without analyzing the contractual terms, an entity cannot assume that a contract prepared in accordance with standard ISDA documentation meets the indexation guidance in ASC 815-40-15.