Designation of AICPA Guides and statement of position on accounting by brokers and dealers in securities, by employee benefit plans, and by banks as preferable for purposes of applying APB Opinion 20
Subtitle: an amendment of FASB Statement no.32 and APB Opinion no.30 and a rescission of FASB Interpretation no.10.
Series: Statement of financial accounting standards -- no.83
Publisher: FASB
Published: 1985
Place of publication: Stamford, Conn
Language: eng