名古屋大学附属図書館




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Receivables (Topic 310) : effect of a loan modification when the loan is part of a pool that is accounted for as a single asset : a consensus of the FASB Emerging Issues Task Force

Financial Accounting Standards Board of the Financial Accounting Foundation, c2010. -- (Financial accounting series ; no 347 . FASB accounting standards update ; no. 2010-18).