haku: @indexterm FINANCIAL ACCOUNTING / yhteensä: 306
viite: 139 / 306
| Tekijä: | Amble, J. L. |
| Otsikko: | The FASB's new ED on disclosure |
| Lehti: | Journal of Accountancy
1989 : NOV, p. 63-64, 66, 68-69 |
| Asiasana: | FINANCIAL ACCOUNTING DISCLOSURE RISK MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | Review of the US Financial Accounting Standards Board's exposure draft /ED/ on disclosures, related to off-balance sheet risks and credit risk. First exposure draft. Off-balance sheet issues. Implications for reporting. Application of the ED to all entities. Three Exhibits on 1987/1989 EDs; off- -balance-sheet risk; and a sample disclosure, illustrate the study and a Box covers the background. |
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