Accounting by creditors for impairment of a loan : an amendment of FASB statements no. 5 and 15
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Accounting by creditors for impairment of a loan : an amendment of FASB statements no. 5 and 15
(Financial accounting series, no. 126-C . Statement of Financial Accounting Standarads ; no. 114)
Financial Accounting Standards Board of the Financial Accounting Foundation, c1993
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Note
"May 1993"