Accounting by recipients for non-reciprocal transfers
Subtitle: excluding contributions by owners : their definition, recognition and measurement
By: Mark Westwood, April Mackenzie, principal authors.
Contributors: Mackenzie, A; Financial Accounting Standards Board.
Series: Financial accounting series -- no.204-A
Publisher: FASB
Published: 1999
Place of publication: [Norwalk, Conn.]
Language: eng
Number of pages: 70
Notes: Includes bibliographical references.