Finally, ASU 2014-11 is also extending advertising obligations for the advertising of financial assets recorded as sales, as well as certain transfers recorded as guaranteed bonds (Abhinetri Velanand, Shahid Shah and Adrian Mills, “FASB makes limited changes to its Guidance Board accountant,” Deloitte Heads Up, June 19, 2014). In the case of transactions or pension agreements marked as sales, information should be provided on the amounts of accounting, the amounts received for the guarantees, the outstanding commitments of the agreement and an explanation of the corresponding amounts recorded on the balance sheet. In addition, bonds issued for all transactions and pension agreements in the form of secured bonds must include disclosure of security, remaining commitments and a risk assessment. One member added that these transactions are relatively frequent structured transactions and that there are practical differences of opinion on processing. The accounting processing of these transactions is generally based on the facts and circumstances of the transactions, as well as on a company`s interpretation of IG B6. One member asked why such transactions were common. The first member discussed gave various economic and accounting reasons for the conclusion of such a transaction, as well as the ability or inability of the company to conduct different types of transactions. While Lehman is an extreme example of aggressive use of rest for balance sheet management, it is unlikely that changes to the 2014 accounting rule prevented their collapse or the broader financial crisis of September 2008. First, the rules in force at the time of the bankruptcy excluded sales accounting in the United States for Lehman, which led the company to circumvent the rules by transferring the securities to its British broker. Second, Lehman`s bankruptcy was largely due to a significant drop in subprime market value, in which the company invested heavily. If Lehman had used secured credit accounting and provided the guidance required by the new rules, the increased usefulness of the balance sheet would likely have more quickly drawn the attention of market participants to the company`s excessive borrowing, but this could not have avoided the resulting problems for Lehman or for the market as a whole. IFRS 15 states that if the purchase price is higher than the original selling price, the customer is incentivized, but if the purchase price is lower than the original selling price, there is no incentive for the customer.