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Financial reporting by not-for-profit health care entities for tax-exempt debt and certain funds whose use is limited : amendment to AICPA industry audit guide, Hospital audit guide;
Statement of Position
85-1
Financial Reporting by Not-for-Profit Health Care Entities for Tax-Exempt Debt and Certain Funds Whose Use Is Limited
January 1, 1985
Amendment to
AICPA Industry Audit Guide
Hospital Audit Guide
Issued by
Accounting Standards Division
American Institute of Certified Public Accountants
AICPA