Extinguishment of debt and the offsetting of restricted assets against related debt
Subtitle: an amendment of APB opinion no. 26 and FASB statement no. 34
By: Financial Accounting Standards Board
Series: Exposure draft / Financial Accounting Standards Board -- Oct. 13, 1982; Proposed statement of financial accounting standards
Publisher: The Board
Published: 1982
Place of publication: Stamford, Conn. (High Ridge Park, Stamford, Conn. 06905)
Language: eng
Number of pages: 11
Notes: Cover title.