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Statement of position 87-2
Originally published by: American Institute of Certified Public Accountants
Nonprofit organizations -- Accounting -- Standards -- United States; Fund accounting -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal" (1987). Statements of Position. 32.