BC21. The Board also thought of no matter whether a disclosure-only tactic would be enough to address stakeholders' considerations. Under that tactic, disclosures might have been required for repurchase-to-maturity agreements (and very similar transactions) accounted for as gross sales underneath the derecognition framework but that end in the transferor retaining https://marcofijjj.ltfblog.com/35356860/indicators-on-860-cash-you-should-know