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Statement of position 81-2
Fund raising -- United States -- Accounting; Hospitals -- United States -- Accounting; Hospital benefactors -- United States; Charitable uses, trusts, and foundations -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Reporting practices concerning hospital-related organizations: august 1, 1981: proposal to the Financial Accounting Standards Board to amend AICPA Industry audit guide, "Hospital audit guide."" (1981). Statements of Position. 182.