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Statement of position 86-1
Mortgage bonds -- United States -- Accounting; Repurchase agreements -- United States -- Accounting; Savings and loan associations -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Reporting repurchase-reverse repurchase agreements and mortgage-backed certificates by savings and loan associations: amendment to AICPA audit and accounting guide, Savings and loan associations" (1986). Statements of Position. 185.