haku: @author Levitin, M. S. / yhteensä: 6
viite: 6 / 6
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| Tekijä: | Graves, J. Levitin, M. S. |
| Otsikko: | Classifying a subsidiary's loan payable on the parent's balance sheet and accounting for mortgage swaps |
| Lehti: | Journal of Accountancy
1988 : DEC, VOL. 166:6, p. 27-28, 30 |
| Asiasana: | LOANS LIABILITIES MORTGAGES |
| Kieli: | eng |
| Tiivistelmä: | Review of some of the consensuses reached by the Financial Accounting Standards Board's emerging issues task force /EITF/ on whether a loan payable should be classified as a current or noncurrent liability; on a mortgage swap; the difference between a fixed-rate and variable-rate payment; and settlement of a mortgage swap. The accounting issues and consensus reached are outlined. |
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