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What is an official accounting rule from FASB or GASB that refers on how to report security and/or customer data breach, such as the massive credit

What is an official accounting rule from FASB or GASB that refers on how to report security and/or customer data breach, such as the massive credit and debit card information that thieves stole from Target this past December?

What is an official accounting rule from FASB or GASB that refers on how to report securityand/or customer data breach, such as the massive credit and debit card information that thievesstole...
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