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Statement of position 74-01
Originally published by: American Institute of Certified Public Accountants
Research, Industrial -- Accounting; Research, Industrial -- Management
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Accounting for research and development and similar costs: responses to issues raised in FASB Discussion Memorandum, December 28, 1974 (FASB file reference 1007), February 28, 1974" (1974). Statements of Position. 38.