Response to the FASB exposure draft, "Proposed statement of financial accounting standards - Accounting for transfers and servicing of financial assets and extinguishment of liabilities"

Accounting Horizons

Volumn 10, Issue 3, 1996, Pages 178-181

  Warfield, Terry D ^a   Gribble, John ^a   Lang, Mark H ^a   Lee, Charles M C ^a   Linsmeier, Thomas J ^a   Penman, Stephen H ^a   Shores, D ^a   Smith, John H ^a   Stephens, Ray G ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 39049103955     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Note

References (3)

1. American Accounting Association's Financial Accounting Standards Committee. 1993. Response to the FASB discussion memorandum "recognition and measurement of financial instruments." Accounting Horizons (September): 95-104.
2. Hand, J., P. Hughes, and S.E. Sefcik. 1990. In-substance defeasances: Security price reactions and motivations. Journal of Accounting and Economics 13 (1).
3. Perry, R. E. 1993. Accounting for securitizations. Accounting Horizons (September):71-82.