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Special Report: ASU 2014-07 FASB ASC 810 - Implementation Issues

Subsequent to the issuance of FASB ASU 2014-07 in March, several questions have been raised as to how the guidance should be implemented when the election is made to use the guidance in the preparation of private company financial statements.  As such, discussions in these materials are focused on providing answers to some of the more frequently-asked questions.