Accounting for transfers and servicing of financial assets and extinguishments of liabilities : a replacement of FASB statement no. 125
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Accounting for transfers and servicing of financial assets and extinguishments of liabilities : a replacement of FASB statement no. 125
(Public record / Financial Accounting Standards Board, PB240 . Statement of financial accounting standards ; no. 140)
Financial Accounting Standards Board, 2004
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