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Statement of position 78-05
Originally published by: American Institute of Certified Public Accountants
Tax accounting -- United States; Tax exemption -- United States; Securities -- Taxation -- United States; Bonds -- Taxation -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Accounting for advance refundings of tax-exempt debt, June 30, 1978: proposal to Financial Accounting Standards Board" (1978). Statements of Position. 16.