This response addresses issues in the FASB draft regarding loan impairment accounting, implying necessary updates.
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.
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Barth et al. (1993) studied this question.
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