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Statement of position 98-5; Corporations -- United States -- Accounting; Start-up costs -- United States -- Accounting; Exposure draft (American Institute of Certified Public Accountants), 1997, Apr. 22
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Comment Letters to proposed statement of position: reporting on the costs of start-up activities;" (1997). Statements of Position. 245.