Yield test for determining whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15
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書誌事項
Yield test for determining whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15
(Exposure draft)
Financial Accounting Standards Board, c1984
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注記
Cover title
"Proposed statement of financial accounting standards"
"December 6, 1984"
"Comment deadline: February 4, 1985"