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ASU 2017-12 hedge designations allowed in conjunction with partial-term hedging election in ASC 815-20-25-12b(2)(ii). These designations are described in ASC 815-20-25-12A and 815-25-35-13B. () ()
ASU 2017-12 hedge designations allowed in conjunction with partial-term hedging election in ASC 815-20-25-12b(2)(ii). These designations are described in ASC 815-20-25-12A and 815-25-35-13B.
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