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Accounting for origination costs and loan and commitment fees in the mortgage banking industry : recommendation to the Financial Accounting Standards Board;

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Title	Accounting for origination costs and loan and commitment fees in the mortgage banking industry : recommendation to the Financial Accounting Standards Board
Series Title	Statement of position 76-2
Author	American Institute of Certified Public Accountants. Accounting Standards Division
Subject	Mortgage banks -- Accounting
Date-Issued	1976
Source	Originally published by: American Institute of Certified Public Accountants
Rights	Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Type	Text
Format	PDF text file scanned at 400 dpi with corrected OCR
Digital Publisher	University of Mississippi Library. Accounting Collection
Date-Digitally Created	2011
Language	eng
Identifier	sop 76-2b

Title	Page 1
Description-Abstract	Statement of 76-2 Position on Accounting for Origination Costs and Loan and Commitment Fees in the Mortgage Banking Industry August 25, 1976 Recommendation to the Financial Accounting Standards Board Issued by Accounting Standards Division American Institute of Certified Public Accountants AICPA

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