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Statement of position 80-3
Originally published by: American Institute of Certified Public Accountants
Real estate business -- United States -- Accounting; Real estate development -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Accounting for real estate acquisition, development, and construction costs: proposal to the Financial Accounting Standards Board. December 22, 1980" (1980). Statements of Position. 36.