haku: @indexterm Financial accounting / yhteensä: 306
viite: 106 / 306
| Tekijä: | Carlson, R.E. Mooney, K. |
| Otsikko: | Implications of FASB statement No. 105 |
| Lehti: | Journal of Accountancy
1991 : MARCH, p.54-58 |
| Asiasana: | ACCOUNTING FINANCIAL ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | FASB statement No. 105 requires additional disclosures in financial statements to reflect financial instruments with off-balance-sheet risk and concentration of credit risk. Financial instruments for which disclosure requirements already exist in other standards, are excluded from the scope of Statement no. 105. |
SCIMA