Transfers and servicing (Topic 860) : reconsideration of effective control for repurchase agreements

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Transfers and servicing (Topic 860) : reconsideration of effective control for repurchase agreements

(Financial accounting series, no 361 . FASB accounting standards update ; no. 2011-03)

Financial Accounting Standards Board of the Financial Accounting Foundation, c2011

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注記

"An amendment of the FASB accounting standards codification"

"April, 2011"

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