Download Full Text (3.9 MB)
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; Statement of position 01-6;" (2001). Statements of Position. 9.