{"id":1210,"date":"2011-05-03T10:50:00","date_gmt":"2011-05-03T10:50:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=e5d71594a5b6d09c776a820472c08c64"},"modified":"2012-02-16T00:09:32","modified_gmt":"2012-02-16T00:09:32","slug":"3-may-2011-fasb-issues-asu-to-improve-financial-reporting-of-repurchase-agreements","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=1210","title":{"rendered":"3 May 2011: FASB issues ASU to improve financial reporting of repurchase agreements"},"content":{"rendered":"<p>The US Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) 2011-03 &#8216;Transfers<br \/>\n\tand Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements&#8217;. This ASU is<br \/>\n\tintended to improve the accounting for repurchase agreements (repos) and other agreements<br \/>\n\tthat both entitle and obligate a transferor to repurchase or redeem financial assets before their maturity. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>The US Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) 2011-03 &#8216;Transfers<br \/>\n\tand Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements&#8217;. This ASU is<br \/>\n\tintended to improve the accou&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/1210"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1210"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/1210\/revisions"}],"predecessor-version":[{"id":1913,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/1210\/revisions\/1913"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}