BC21. The Board also viewed as no matter if a disclosure-only solution might be sufficient to handle stakeholders' considerations. Under that strategy, disclosures would've been needed for repurchase-to-maturity agreements (and related transactions) accounted for as income under the derecognition framework but that end in the transferor retaining substantially all the https://rowanpoezw.blog4youth.com/37189036/860-cash-for-dummies