FASB issues guidance on goodwill and interest rate swaps for private companies
Posted by mostafa on 16 January, 2014
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The FASB has issued Accounting Standards Updates (ASU) No. 2014-02, “Accounting for Goodwill,” and ASU 2014-03, “Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Simplified Hedge Accounting Approach,” which provide alternative guidance for private companies.