TY - BOOK AU - Bullen, Halsey G. AU - Young, Stephen J. AU - Lusniak, Victoria A. TI - A guide to implementation of statement 140 on accounting for transfers and servicing of financial assets and extinguishments of liabilities T2 - Financial Accounting series VL - 217-A PY - 2001/// CY - Norwalk (CT) PB - FASB KW - Normalização contabilística KW - por KW - BN2 KW - 657.4:006 ER -