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Accounting For Initial Direct Costs And Bad Debts Under Financial Accounting Standart No. 91By David P. Dekker, Nick S. Cyprus and M. Lyman Bates
Fall 1987
Leasing companies will now have to change their accounting for initial direct costs. For many, this also means changing their accounting for bad debts. In this article three accounting experts address the new Financial Accounting Standard No. 91.
