Other Credit Related Documents

• Statement of Federal Financial Accounting Stanards No. 2:Accounting for Direct Loans and Loan Guarantees (PDF)
• Statement of Federal Financial Accounting Standards No. 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees In Statement of Federal Financial Accounting Standards No. 2 (PDF)
• Statement of Federal Financial Accounting Standards No. 19: Technical Amendments to Accounting Standards for Direct & Guarantee Loans (PDF)
• Seven Steps to Improved Credit Subsidy Estimates