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Financial Reporting Insights

Financial Reporting Insights

This page provides access to Financial Reporting Insights, a biweekly resource for recent financial reporting developments.



Financial Reporting Insights

Accounting for mortgage purchase programs

It recently has come to our attention that some financing entities have entered into various residential mortgage loan purchase programs, which ...

  • Miller, Faye
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Financial Reporting Insights

Balance sheet classification of deferred taxes

The FASB has concluded that deferred tax liabilities and assets should be classified as noncurrent in a classified statement of financial position.