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This chapter outlines the presentation and disclosure considerations for assets and liabilities measured or disclosed at fair value, for financial instruments not measured at fair value, and for assets and liabilities presented at fair value based on the fair value option.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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