ID:DA13015011
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issued by the Accounting Standards Executive Committee
American Institute of Certified Public Accountants c1997 Statement of position 97-2
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prepared by the Accounting Standards Executive Committee
American Institute of Certified Public Accountants c1993 Statement of position 93-7
prepared by the Accounting Standards Executive Committee, American Institute of Certified Public Accountants
American Institute of Certified Public Accountants c1993 Statement of position 93-3