Navigating rough seas: accounting for impaired loans.: An article from: The National Public Accountant / Dan R. Ward, Thomas E., Jr. Wilson, Suzanne Pinac Ward
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| Navigating rough seas: accounting for impaired loans.: An article from: The National Public Accountant / Dan R. Ward, Thomas E., Jr. Wilson, Suzanne Pinac Ward | |
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This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on April 1, 1995. The length of the article is 1947 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: Statement of Financial Accounting Standards (SFAS) No. 114, 'Accounting by Creditors for Impairment of a Loan,' requires accountants to account for impaired loans. SFAS No. 114 was issued by the Financial Accounting Standards Board in May 1993 in response to the proliferation of ambiguous literature on impaired loan management and the unpopularity of discounting in the valuation of troubled loans. It applies to all creditors and loans except large groups of smaller-balance homogeneous loans evaluated collectivlely, leases, debt securities and loans of fair value or at the lower cost of fair value.
Citation Details
Title: Navigating rough seas: accounting for impaired loans.
Author: Dan R. Ward
Publication:The National Public Accountant (Magazine/Journal)
Date: April 1, 1995
Publisher: National Society of Public Accountants
Volume: v40 Issue: n4 Page: p19(4)
Distributed by Thomson Gale
Now you can buy Books online in USA,UK, India and more than 100 countries.
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Disclaimer: All product data on this page belongs to
.
No guarantees are made as to accuracy of prices and information.
From the supplier: Statement of Financial Accounting Standards (SFAS) No. 114, 'Accounting by Creditors for Impairment of a Loan,' requires accountants to account for impaired loans. SFAS No. 114 was issued by the Financial Accounting Standards Board in May 1993 in response to the proliferation of ambiguous literature on impaired loan management and the unpopularity of discounting in the valuation of troubled loans. It applies to all creditors and loans except large groups of smaller-balance homogeneous loans evaluated collectivlely, leases, debt securities and loans of fair value or at the lower cost of fair value.
Citation Details
Title: Navigating rough seas: accounting for impaired loans.
Author: Dan R. Ward
Publication:The National Public Accountant (Magazine/Journal)
Date: April 1, 1995
Publisher: National Society of Public Accountants
Volume: v40 Issue: n4 Page: p19(4)
Distributed by Thomson Gale
Now you can buy Books online in USA,UK, India and more than 100 countries.
*Terms and Conditions apply
Disclaimer: All product data on this page belongs to
.No guarantees are made as to accuracy of prices and information.
