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Statement of position 85-2
Originally published by: American Institute of Certified Public Accountants
Savings and loan associations -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Accounting for dollar repurchase, dollar reverse repurchase agreements by sellers-borrowers: amendment to AICPA audit and accounting guide, Savings and loan associations" (1985). Statements of Position. 27.