Accounting by creditors for impairment of a loan-income recognition : an amendment of FASB statement no. 114
著者
書誌事項
Accounting by creditors for impairment of a loan-income recognition : an amendment of FASB statement no. 114
(Financial accounting series, no. 135-C . Proposed statement of Financial Accounting Standarads)
Financial Accounting Standards Board of the Financial Accounting Foundation, c1994
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注記
Cover title
"Comment deadline: June 1, 1994"
"March 31, 1994"
"Exposure draft"