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Application of the requirements of accounting research bulletins, opinions of the Accounting Principles Board, and statements and interpretations of the Financial Accounting Standards Board to not-for-profit organizations;
Statement of 94-2
Position
The Application of the Requirements of Accounting Research Bulletins, Opinions of the Accounting Principles Board, and Statements and Interpretations of the Financial Accounting Standards Board to Not-for-Profit Organizations
September 2, 1994
Prepared by the
Not-for-Profit Organizations Committee Accounting Standards Division
American
Institute of Certified Public Accountants