Statements of Position

Files

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Publication Date

2001

Relational Format

book

Publisher

Originally published by: American Institute of Certified Public Accountants

Keywords

Financial institutions -- Accounting -- Standards -- United States; Loans -- Accounting -- Standards -- United States; Asset-backed financing -- Accounting -- Standards -- United States; Accounts receivable -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others; Statement of position 01-6;

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