Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others
By: issued by the Accounting Standards Executive Committee, American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountants. Guides Combination Task Force.
Series: Statement of position / American Institute of Certified Public Accountants -- 01-6.
Publisher: The Institute
Published: 2001
Place of publication: New York, N.Y
Language: eng
Number of pages: 88
Subjects: Financial institutions -- Accounting -- Standards -- United States; Loans -- Accounting -- Standards -- United States; Asset-backed financing -- Accounting -- Standards -- United States; Accounts receivable -- Standards -- United States
Notes: Cover title.

"December 26, 2001."

"Statements of Position on accounting issues present the conclusions of at least two-thirds of the Accounting Standards Executive Committee ..."--Verso of front cover.

Prepared with the assistance of the AICPA's Guides Combination Task Force.

Includes bibliographical references.