LEADER 00000cam a2200361Ia 4500 
001    ocm15111921 
005    20090716123321.0 
008    870126s1986    ctu           000 0 eng d 
035    (OCoLC)15111921 
040    IUL|beng|cIUL|dOCL|dm/c 
049    RIDM 
090    HF5601 .F493 no. 91 
110 2  Financial Accounting Standards Board.|0https://id.loc.gov/
       authorities/names/n79036871 
245 10 Accounting for nonrefundable fees and costs associated 
       with originating or acquiring loans and initial direct 
       costs of leases :|ban amendment of FASB Statements no. 13,
       60, and 65 and a rescission of FASB Statement no. 17 /
       |cFinancial Accounting Standards Board. 
264  1 Stamford, Conn. :|bthe Board,|c1986. 
300    49 pages ;|c23 cm. 
336    text|btxt|2rdacontent 
337    unmediated|bn|2rdamedia 
338    volume|bnc|2rdacarrier 
490 1  Statement of financial accounting standards ;|vno. 91 
650  0 Loans|0https://id.loc.gov/authorities/subjects/sh85077863
       |xAccounting.|0https://id.loc.gov/authorities/subjects/
       sh99002080 
650  0 Banks and banking|xService charges|0https://id.loc.gov/
       authorities/subjects/sh85011633|xAccounting.|0https://
       id.loc.gov/authorities/subjects/sh99002080 
650  7 Loans|xAccounting.|2fast|0https://id.worldcat.org/fast/
       1001046 
650  7 Loans.|2fast|0https://id.worldcat.org/fast/1001045 
650  7 Banks and banking|xService charges|xAccounting.|2fast
       |0https://id.worldcat.org/fast/826985 
650  7 Banks and banking|xService charges.|2fast|0https://
       id.worldcat.org/fast/826984 
830  0 Statement of financial accounting standards ;|0https://
       id.loc.gov/authorities/names/n42023311|vno. 91. 
901    MARCIVE 20231220 
935    252309 
948    |d20220526|cMH|tcr 035-9project