Accounting for nonrefundable fees and costs associated with originating or acquiring loans and initial direct costs of leases
Subtitle: an amendment of FASB Statements no. 13, 60, and 65 and a rescission of FASB Statement no. 17
By: Financial Accounting Standards Board
Series: Statement of financial accounting standards -- no. 91
Publisher: the Board
Published: 1986
Place of publication: Stamford, Conn
Language: eng
Number of pages: 49
Subjects: Loans; Accounting; Banks and banking; Service charges
Notes: "December 1986."

Includes bibliographicl references.