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5SEC. 1997. FRR 48 · Disclosure of Accounting Policies for Derivative Financial Instruments and Derivative Commodity Instruments and Disclosure of quantitative and qualitative Information about Market Risk Inherent in Derivative Financial Instruments. Other Financial Instruments and Derivative Commodity Instruments
6Leslie Hodder, Lisu Koonce, and Marry Leu McAnally. 2001. Market Risk Disclosures: Implications for Judgment and Decision Mating · Accounting Horizons. 1 : 49 -70
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