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Keywords: collateralized loans
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2012) 26 (4): 657–679.
Published: 01 December 2012
... that the current accounting rules, which require the recording of most such transactions as collateralized loans, can give rise to opaqueness in a firm's financial statements because they incorrectly characterize the economic substance of repurchase agreements. Accounting for repurchase transactions as sales...
