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The amendments in this Update provide entities with an option to irrevocably elect the fair value option applied on an instrument-by-instrument basis for certain financial assets upon the adoption of Topic 326.
The fair value option election does not apply to held-to-maturity debt securities.
This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2019-100—Targeted Transition Relief for Topic 326, Financial Instruments—Credit Losses, which has been deleted.
Accounting Standards Update 2019-05
Issued: May 15, 2019
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