With the lender’s viewpoint, the securities obtained are thought of proceeds of a sale or borrowing underneath ASC 860, Inspite of their characterization as collateral in The everyday securities lending settlement. 1. The Accounting Benchmarks Codification is amended as explained in paragraphs 2–23. In some instances, to put the alter https://lorenzohlpqo.win-blog.com/17291081/rumored-buzz-on-860-cash