Accounting by creditors for impairment of a loan
Subtitle: an amendment of FASB statements no. 5 and 15
By: Financial Accounting Standards Board
Series: Financial accounting series -- no. 126-C
Publisher: The Board
Published: 1993
Place of publication: Norwalk, Conn
Language: eng
Number of pages: 29
Subjects: Corporate debt; Accounting; Business losses; Loans
Notes: "Statement of financial accounting standards."

"May 1993."

"This statement applies to financial statements for fiscal years beginning after Dec. 15, 1994"--Cf. Prelim. leaf.

Amends FASB statement no. 5 (Accounting for contingencies) and no. 15 (Accounting by debtors and creditors for troubled debt restructurings)

Includes bibliographical references.