Guarantor's accounting and disclosure requirements for guarantees, including indirect guarantees of indebtedness of others
Subtitle: an interpretation of FASB statements no. 5, 57, and 107 and recission of FASB interpretation no. 34
By: Financial Accounting Standards Board of the Financial Accounting Foundation.
Contributors: Financial Accounting Standards Board.; Financial Accounting Standards Board.; Financial Accounting Standards Board.; Financial Accounting Standards Board.
Series: Financial accounting series,; no. 238-A; FASB interpretation ;; no. 45
Publisher: The Board
Published: 2002
Place of publication: Norwalk, Conn
Language: eng
Number of pages: 42
Subjects: Suretyship and guaranty -- Accounting -- Standards -- United States.; Liabilities (Accounting) -- Standards -- United States.
Notes: Includes bibliographical references.
"November 2002."