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- W2022089723 abstract "Abstract Understanding letters of credit is of growing importance in the emerging global economy. Commercial letters of credit have been used for centuries to facilitate payment in international trade transactions. In recent years, a plethora of new applications has been found for this timeless financial instrument. For example, standby letters of credit are being used to guarantee performance and a wide range of financial obligations. This article provides a synopsis of the major issues relating to the use of letters of credit and reviews recent changes in the accounting and reporting requirements for such letters." @default.
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- W2022089723 date "1993-08-01" @default.
- W2022089723 modified "2023-10-16" @default.
- W2022089723 title "Letters of Credit in the Accounting Curriculum" @default.
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- W2022089723 doi "https://doi.org/10.1080/08832323.1993.10117640" @default.
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