Accounting for financial instruments with characteristics of liabilities, equity, or both
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書誌事項
Accounting for financial instruments with characteristics of liabilities, equity, or both
(Financial accounting series, no. 213-B . Proposed statement financial accounting standards)
Financial Accounting Standards Board of the Financial Accounting Foundation, c2000
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注記
Cover title
"Comment Deadline: March 31, 2001"
"October 27, 2000"
"Exposure draft"