共 50 条
- [1] The Treatment of Unamortized Discount and Premium on Retirement in Refunding Operations JOURNAL OF ACCOUNTANCY, 1935, 60 (04): : 252 - 259
- [2] The Accounting Treatment of Unamortized Discount and Premium in Utility Refunding Operations JOURNAL OF LAND AND PUBLIC UTILITY ECONOMICS, 1936, 12 (04): : 410 - 416