Accounting for Transfers of Financial Assets and Extinguishments of Liabilities
碩士 === 中國文化大學 === 會計研究所 === 90 === FAS 140(Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities) supersedes FAS 77(Reporting by Transferors for Receivables with Recourse) and FAS 76(Extinguishments of Debt).The transfers of the financial assets involve whethe...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/38314429501759835920 |