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Statement of position 80-2
Originally published by: American Institute of Certified Public Accountants
Finance, Public -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Committee on State and Local Government Accounting, "Accounting and financial reporting by governmental units: amendment to AICPA Industry audit guide, Audits of state and local governmental units" (1980). Statements of Position. 2.