A Guide to implementation of Statement 91 on accounting for nonrefundable fees and costs associated with originating or acquiring loans and initial direct costs of leases
Subtitle: questions and answers
By: Christopher S. Lynch, editor.
Contributors: Lynch, Christopher S.; Financial Accounting Standards Board.
Series: Special report / Financial Accounting Standards Board; Special report (Financial Accounting Standards Board)
Publisher: Financial Accounting Standards Board of the Financial Accounting Foundation
Published: 1987
Place of publication: Stamford, Conn. (High Ridge Park, P.O. Box 3821, Stamford 06905-0821)
Language: eng
Number of pages: 42
Subjects: Loan servicing -- Costs -- Accounting -- Standards -- United States.; Leases -- Accounting -- Standards -- United States.