THE QUESTION OF DERIVATIVES
|Year of publication:||
|Authors:||Molvar, Roger H.D. ; Green, James F.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 179.1995, 3, p. 55-64
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 ...
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