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In April 2001 the International Accounting Standards Board resolved International Accounting Standard 13 A variation is an instruction by the customer for
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The OCC is issuing this bulletin to address inquiries received from bankers and examiners on the accounting and reporting requirements for troubled debt restructurings.
INSTRUCTION . Cost Accounting Standards (CAS) Administration . 2012 (k) United States Code, Title 41, Subtitle III, Chapter 71, Sections 7101 through 7109,
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