Guarantor's accounting and disclosure requirements for guarantees, including indirect guarantees of indebtedness of others : an interpretation of FASB statements no. 5, 57, and 107 and rescission of FASB interpretation no. 34
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書誌事項
Guarantor's accounting and disclosure requirements for guarantees, including indirect guarantees of indebtedness of others : an interpretation of FASB statements no. 5, 57, and 107 and rescission of FASB interpretation no. 34
（Public record / Financial Accounting Standards Board, PBI45 . FASB interpretation ; no. 45）
Financial Accounting Standards Board, 2003
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