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Meaning of "in substance a repossession or foreclosure" and accounting for partial refinancings of troubled real estate loans under FASB statement no. 15;
ISSUES PAPER
THE MEANING OF "IN SUBSTANCE A REPOSSESSION OR FORECLOSURE" AND ACCOUNTING FOR PARTIAL REFINANCINGS OF TROUBLED REAL ESTATE LOANS UNDER FASB STATEMENT NO. 15
Prepared by Committee on Real Estate Accounting Accounting Standards Division American Institute of Certified Public Accountants
7 AccS 84
830060