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- catalog contributor b1220291.
- catalog created "c1982.".
- catalog date "1982".
- catalog date "c1982.".
- catalog dateCopyrighted "c1982.".
- catalog extent "11 p. ;".
- catalog isPartOf "Exposure draft / Financial Accounting Standards Board ; Oct. 13, 1982".
- catalog isPartOf "Proposed statement of financial accounting standards".
- catalog issued "1982".
- catalog issued "c1982.".
- catalog language "eng".
- catalog publisher "Stamford, Conn. (High Ridge Park, Stamford, Conn. 06905) : The Board,".
- catalog title "Extinguishment of debt and the offsetting of restricted assets against related debt : an amendment of APB opinion no. 26 and FASB statement no. 34 / Financial Accounting Standards Board.".
- catalog type "text".