Appendix FRED 4 — Reporting the substance of transactions

Ron Paterson

Chapter Part 2 in Off Balance Sheet Finance, 1993, pp 109-201 from Palgrave Macmillan

Keywords: Balance Sheet; Account Standard; Group Account; Credit Protection; Accounting Treatment (search for similar items in EconPapers)
Date: 1993
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DOI: 10.1007/978-1-349-12613-2_15

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