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Statement of position 83-1
Bank investments -- United States -- Accounting; Banks and banking -- United States -- Finance -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Reporting by banks of investment securities gains or losses: December 31, 1983 : amendment to AICPA industry audit guide Audits of banks" (1983). Statements of Position. 183.