USCPA 知識

Foreclosureって何？　

When a loan receivable is impaired but foreclosure is not probable, which of the following may the creditor use to measure the impairment?

I. The loan's observable market price
II. The fair value of the collateral if the loan is collateral dependent

• I only
• II only
• Either I or II
• Neither I nor II

Lon Receivable のForeclosure ってなんのこっちゃ。調べてまた記入します。

辞書では（抵当権・質権の）担保受け戻し権喪失って書いてある。

競売のことも米国ではForeclosureというそうです。