Plan accounting : defined contribution pension plans (topic 962) : reporting loans to participants by defined contribution pension plans : a consensus of the FASB emerging issues task force
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Plan accounting : defined contribution pension plans (topic 962) : reporting loans to participants by defined contribution pension plans : a consensus of the FASB emerging issues task force
(Financial accounting series, no 354 . FASB accounting standards update ; no. 2010-25)
Financial Accounting Standards Board of the Financial Accounting Foundation, c2010
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Note
"An amendment of the FASB accounting standards codification"
"September, 2010"