Statements of Position

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Publication Date

1978

Relational Format

book

Publisher

Originally published by: American Institute of Certified Public Accountants

Keywords

Tax accounting -- United States; Tax exemption -- United States; Securities -- Taxation -- United States; Bonds -- Taxation -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Accounting for advance refundings of tax-exempt debt, June 30, 1978 : proposal to Financial Accounting Standards Board; Statement of position 78-05;

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