Accounting by creditors for impairment of a loan -- income recognition and disclosures
Subtitle: an amendment of FASB statement no. 114
By: Financial Accounting Standards Board
Series: Financial accounting series -- no. 142-A; Statement of financial accounting standards -- no. 118
Publisher: The Board
Published: 1994
Place of publication: Norwalk, Conn
Language: eng
Number of pages: 15
Subjects: Corporate debt; Accounting; Business losses; Loans; Income
Notes: Cover title.

"October 1994."