The counterparty (transferee) derecognizes the cash disbursed and data a corresponding receivable within the receiver (transferor). This reporting model is applied regardless of whether the underlying legal settlement characterizes the cash received as proceeds from a sale or from the borrowing. ASC 860-30-twenty five-5(a) necessitates transferred collateral which the secured https://lanefouyc.dailyhitblog.com/42891650/new-step-by-step-map-for-860-cash