Accounting by creditors for impairment of a loan : income recognition and disclosures : an amendment of FASB Statement No. 114
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Accounting by creditors for impairment of a loan : income recognition and disclosures : an amendment of FASB Statement No. 114
(Financial accounting series, No. 142-A . Statement of Financial Accounting Standards ; No. 118)
Financial Accounting Standards Board of the Financial Accounting Foundation, c1994
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"October 1994"