SFAC is Statements of Financial Accounting Concepts.
COST ACCOUNTING is a managerial accounting activity designed to help managers identify, measure, and control operating costs.
ASSET BACKED SECURITY is a debt instrument collateralized by credit card receivables, auto loans or other assets and securitized by a bank or financial institution. To reduce the possibility of a disruption in principal and interest payments, the cash flow from these assets is enhanced by a variety of methods including letter of credit support, insurance, overcollateralization and excess interest.
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