Public record (Statement of financial accounting standards no. 91, Accounting for nonrefundable fees and costs associated with originating or acquiring loans and initial direct costs of leases).
Contributors: Financial Accounting Standards Board.; Financial Accounting Standards Board.
Publisher: Financial Accounting Standards Board
Published: 1987
Place of publication: Stamford, Conn. (High Ridge Park, Stamford 06905-0821)
Language: eng
Number of pages: 6500
Subjects: Loan servicing -- Costs -- Accounting -- Standards -- United States.; Leases -- Accounting -- Standards -- United States.
Other titles: Statement of financial accounting standards no. 91.; Accounting for nonrefundable fees and costs associated with originating or acquiring loans and initial direct costs of leases.
Notes: "Exposure draft, Accounting for nonrefundable fees and costs associated with originating and [sic] acquiring loans": pt. 1D, p. 1371-1394.
Table of contents: title: pt. 1. Position papers submitted in respect of the Invitation to comment and Exposure draft (10 v.); title: pt. 2. Transcript of the public hearing held on July 16-18, 1986 (2 v.).