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Originally published by: American Institute of Certified Public Accountants
Financial statements -- Standards -- United States; Accountants -- United States; Accounting -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting and Review Services Committee, "Omnibus statement on standards for accounting and review services, 2002; Statement on standards for accounting and review services 9" (2002). AICPA Professional Standards. 311.