FEATURES - FOCUS ON RISK MANAGEMENT - ACCOUNTING FOR PURCHASED LOANS AND DEBT SECURITIES - The revision of AICPA Practice Bulletin No 6, "Amortization of Discounts on Certain Acquired Loans" continues to bring accounting for purchased loans in line with accounting for held loans by clarifying that both principal and expected interest payments should be included in calculating the balance-sheet ...
Year of publication: |
1999
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Authors: | Baskin Jr, Dorsey L. ; Green, James F. |
Published in: |
Bank accounting & finance. - New York, NY : Aspen Publishers, ISSN 0894-3958, ZDB-ID 10474754. - Vol. 12.1999, 3, p. 32-39
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