Statements (14)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:legislation
|
| gptkbp:appliesTo |
banks
|
| gptkbp:focusesOn |
accounting for retained interests
derecognition of assets recognition of gains and losses on loan sales |
| gptkbp:fullName |
gptkb:Accounting_Principles_Instruction_2550
|
| https://www.w3.org/2000/01/rdf-schema#label |
API 2550
|
| gptkbp:issuedBy |
gptkb:Federal_Financial_Institutions_Examination_Council
|
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:regulates |
loan sales
loan participations |
| gptkbp:subject |
accounting for transfers of financial assets
|
| gptkbp:bfsParent |
gptkb:American_Petroleum_Institute
|
| gptkbp:bfsLayer |
6
|