American Institute of Certified public accountants Task Force through ADC arrangements, " Proposed statement of position : identifying and accounting for real estate loans that qualify as real estate investments; identifying and accounting real estate loans That qualify as real estate investments." ( 1993). statements of position 591.
American Institute of Certified Public Accountants. Task Force on ADC Arrangements, "Proposed statement of position : Identifying and accounting for real estate loans that qualify as real estate investments;Identifying and accounting for real estate loans that qualify as real estate investments" (1993). Statements of Position. 591.