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Examine the Routinely Questioned Inquiries document which clarifies the proposed guidance by answering prevalent issues acquired by outreach initiatives.
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For good price hedges of curiosity rate chance existing as of the date of adoption for which an entity modifies the measurement of the hedged item for the benchmark price ingredient income flows, an entity might elect to partially dedesignate a part of the hedged product and reclassify the basis adjustment connected with the portion of the dedesignated hedged item for the opening stability of retained earnings.
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