| http://www.w3.org/ns/prov#value | - First, a loss-of-control derecognition threshold still allows an entity to have all kinds of continuing interests in a financial asset subsequent to being ???transferred.??? Second, allowing derecognition, while at the same time allowing the transferor to have certain forms of a continuing interest in transferred financial assets, opens a Pandora???s box of detailed additional criteria for a broad
|
