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Statement of position 01-6
Originally published by: American Institute of Certified Public Accountants
Financial institutions -- Accounting -- Standards -- United States; Loans -- Accounting -- Standards -- United States; Asset-backed financing -- Accounting -- Standards -- United States; Accounts receivable -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others" (2001). Statements of Position. 9.