Illustrations of the disclosure of information about financial instruments with off-balance sheet risk and financial instruments with concentrations of credit risk
Subtitle: a survey of the application of FASB statement no. 105
By: Leonard Lorensen.
Contributors: American Institute of Certified Public Accountants.
Series: Financial report survey ;; 46
Publisher: American Institute of Certified Public Accountants
Published: 1992
Place of publication: New York, N.Y
Language: eng
Number of pages: 115
Subjects: Financial instruments -- United States -- Accounting; Disclosure in accounting -- United States; Off balance sheet financing -- United States
Notes: "January 1992."