Specialized accounting and reporting principles and practices in AICPA statements of position and guides on accounting and auditing matters : an amendment of APB opinion no. 20 : September 1979
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Specialized accounting and reporting principles and practices in AICPA statements of position and guides on accounting and auditing matters : an amendment of APB opinion no. 20 : September 1979
（Statement of financial accounting standards, no. 32）
Financial Accounting Standards Board, c1979
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