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8. Update 2019-04 amended the guidance in Topic 326 to provide a practical expedient that allows an entity to exclude accrued interest receivable balances from the disclosure requirements in paragraphs 326-20-50-4 through 50-22 and 326-30-50-4 through 50-10. The amendments in this Update extend the disclosure relief for accrued interest receivable balances as permitted in Update 2019-04 to certain other Topics in the Codification.

Copyright #year# by Financial Accounting Foundation, Norwalk, Connecticut.

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