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Technical Line - Effects of inflation and rising interest rates on financial reporting


Our Technical Line has been updated to address recent developments in the banking sector and the potential implications on financial reporting and internal control over financial reporting that companies need to consider as they begin preparing interim or year-end financial statements. The updates also expand the discussion on asset impairments and incorporate a discussion on held-to-maturity debt securities. Appendix B was added to include a list of questions to consider in connection with current -period financial reporting. 

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