statement of financial accounting standards no.

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1、StatementofFinancialAccountingStandardsNo.91StatementofFinancialAccountingStandardsNo.91FAS91StatusPageFAS91SummaryAccountingforNonrefundableFeesandCostsAssociatedwithOriginatingorAcquiringLoansandInitialDirectCostsofLeases(anamendmentofFASBStatementsNo.13,60,and65andarescissi

2、onofFASBStatementNo.17)December1986FinancialAccountingStandardsBoardoftheFinancialAccountingFoundation401MERRITT7,P.O.BOX5116,NORWALK,CONNECTICUT06856-5116Copyright??1986byFinancialAccountingStandardsBoard.Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretri

3、evalsystem,ortransmitted,inanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionoftheFinancialAccountingStandardsBoard.Page2StatementofFinancialAccountingStandardsNo.91AccountingforNonrefundableFeesandCostsAssociatedwithO

4、riginatingorAcquiringLoansandInitialDirectCostsofLeasesanamendmentofFASBStatementsNo.13,60,and65andarescissionofFASBStatementNo.17December1986CONTENTSParagraphNumbersIntroduction...................................................................................................

5、...................1Scope............................................................................................................................2-3StandardsofFinancialAccountingandReporting:General...........................................................................

6、............................................4LoanOriginationFeesandCosts..........................................................................57CommitmentFeesandCosts................................................................................810SyndicationFees.........

7、..............................................................................................11FeesandCostsinRefinancingsorRestructurings.............................................1214PurchaseofaLoanorGroupofLoans.............................................................

8、..1516Other..................................................