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Statement of position 74-03
Accounting and price fluctuations; Accounting -- Effect of inflation on; Financial statements
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Reporting the effects of general price-level changes in financial statements: responses to issues raised in FASB Discussion Memorandum, February 15, 1974 (FASB file reference 1013), April 5, 1974" (1974). Statements of Position. 167.