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On July 1, 2009, the FASB Accounting Standards Codification TM became the single official source of authoritative, nongovernmental U.S. generally accepted accounting principles, superseding existing FASB, AICPA, EITF and related literature.
Accounting Standards CodificationTM
Accounting Standards Updates

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Using the FASB Accounting Standards CodificationTM AICPA







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