Accounting for estimated credit losses on loan portfolios
By: prepared by Task Force on Accounting for Loan Origination Fees and Initial Direct Costs, Accounting Standards Division, American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountants. Task Force on Accounting for Loan Origination Fees and Initial Direct Costs.
Series: Issues paper ;; 86-1
Publisher: American Institute of Certified Public Accountants
Published: 1986
Place of publication: [New York, N.Y.]
Language: eng
Number of pages: 53
Subjects: Loans -- United States -- Accounting.; Credit -- Management.
Notes: "February 14, 1986."