Accounting by recipients for non-reciprocal transfers, excluding contributions by owners : their definition, recognition and measurement
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Accounting by recipients for non-reciprocal transfers, excluding contributions by owners : their definition, recognition and measurement
Financial Accounting Standards Board, c1999
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"Australian Accounting Standards Board, Canadian Accounting Standards Board, International Accounting Standards Committee, New Zealand Financial Reporting Standards Board, United Kingdom Accounting Standards Board, United States Financial Accounting Standards Board"