Quarantor'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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Quarantor'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
(Financial accounting series, no. 238-A . FASB interpretation no. 45)
Financial Accounting Standards Board of the Financial Accounting Foundation, c2002
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注記
"November 2002"