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Originally published by: American Institute of Certified Public Accountants
Buildings -- Specifications -- United States -- Accounting; Construction contracts -- United States -- Accounting; Manufactures -- Specifications -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Accounting for performance of construction-type and certain production-type contracts : July 15, 1981 : proposal to the Financial Accounting Standards Board; Statement of position 81-1;" (1981). Statements of Position. 34.