Balance sheet (topic 210) : clarifying the scope of disclosures about offsetting assets and liabilities
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Balance sheet (topic 210) : clarifying the scope of disclosures about offsetting assets and liabilities
（Financial accounting series, no 378 . FASB accounting standards update ; no. 2013-01）
Financial Accounting Standards Board of the Financial Accounting Foundation, c2013
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Clarifying the scope of disclosures about offsetting assets and liabilities
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"An amendment of the FASB accounting standards codification"
"January 2013"