Response to the FASB exposure draft `Accounting by Creditors for Impairment of a Loan'....
回应了FASB关于债权人贷款减值会计的征求意见稿，涉及减值确认、折现率、收入确认、问题债务重组、披露及合规成本等问题。
Abstract Responds to issues in the Financial Accounting Standards Board exposure draft `Accounting by Creditors for Impairment of a Loan.' Recognition of impairments; Appropriate discount rate; Income recognition; Troubled debt restructuring; Disclosures; Effective date and transition; Cost of compliance.