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FFIEC 002 Reporting Seminar - Federal Reserve Bank of …
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WebFFIEC 002 Upon adoption of ASC 825-10-25, “Financial Instruments: Overall: Recognition: Fair Value Option ” (formerly FAS 159) deposits (excluding demand deposits) may be measured at fair value FR 2900 Deposits reported based on contracted obligation, not fair value Definitional Differences ASC 825 Fair Value Option 12
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