An analysis of issues related to recognition and measurement of financial instruments
By: [Halsey G. Bullen, principal author]
Contributors: Financial Accounting Standards Board
Series: Discussion memorandum; Financial accounting series -- no. 109-A (Nov. 18, 1991); Discussion memorandum (Financial Accounting Standards Board); Financial accounting series -- no. 109-A
Publisher: Financial Accounting Standards Board
Published: 1991
Place of publication: Norwalk Conn
Language: eng
Number of pages: 252
Subjects: Disclosure in accounting; Financial instruments; Accounting -- Standards; Liabilities (Accounting); Financial statements
Other titles: Recognition and measurement of financial instruments
Notes: "November 18, 1991."

Includes bibliographical references (p. 243-252)