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"The FASB issued two of its three financial instruments standards so far in 2016: recognition and measurement and allowance for credit losses. An ED on hedging, the third piece of the original accounting for financial instruments project, was released in Q3 of 2016. Access PwC's latest thinking on financial instruments."^^<http://www.w3.org/2001/XMLSchema#string>
<http://www.pwc.com/us/en/cfodirect/issues/financial-instruments.html>