TY - BOOK AU - Fornaro, James M. AU - Lange, C. D. AU - Buttermilch, R. J. TI - Accounting for troubled debt restructurings by debtors: deleveraging during turbulent times SN - 0732-8435 U1 - DPer 657.05 C33 Feb - Aug 2012, v. 82 PY - 2012/// CY - New York: PB - The New York State Society of CPA KW - Accounting ER -