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FASB Delays Rule That Affects Trillions in Bonds.
Byline: Paul Muolo
Washington-The Financial Accounting Standards Board has delayed implementation of a rule (FAS 140) that could force issuers of securitized assets - including mortgages - to post more capital on bonds guaranteed and held off balance sheet.
FASB is now considering implementing the accounting change for any fiscal year that begins Nov. 15, 2009 as opposed to year-end 2008.
In a letter to FASB, Rep. Spencer ...
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