 Article
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Right of Setoff May Affect Sales Treatment of Loan Participations |
March 3, 2005
Previously published on April 28, 2004
The Financial Accounting Standards Board (FASB) recently released a request for information in an effort to clarify the treatment of loan participations under FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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