Question:In accounting for the transfer of financial assets, which of the following is the approach underlying the accounting prescribed by SFAS 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities? 

A Financial-components approach. 
B The risks-and-rewards approach. 
C Inseparable-unit approach. 
D Linked-presentation approach. 

+ Answer
A 

+ Explanation
answer not sure

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Md. Habib Ullah

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