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Statement of position 74-05
Originally published by: American Institute of Certified Public Accountants
Foreign exchange -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Accounting for foreign currency translation, May 17, 1974: responses to issues raised in FASB discussion memorandum, Feb. 21, 1974 (FASB file reference 1005)" (1974). Statements of Position. 29.