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Accounting for advance refundings of tax-exempt debt, June 30, 1978 : proposal to Financial Accounting Standards Board;

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Title	Accounting for advance refundings of tax-exempt debt, June 30, 1978 : proposal to Financial Accounting Standards Board
Series Title	Statement of position 78-05
Author	American Institute of Certified Public Accountants. Accounting Standards Division
Subject	Tax accounting -- United States Tax exemption -- United States Securities -- Taxation -- United States Bonds -- Taxation -- United States
Date-Issued	1978
Source	Originally published by: American Institute of Certified Public Accountants
Rights	Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Type	Text
Format	PDF text file scanned at 400 dpi with corrected OCR
Digital Publisher	University of Mississippi Library. Accounting Collection
Date-Digitally Created	2011
Language	eng
Identifier	sop 78-5b

Title	Page 1
Description-Abstract	Statement of Position on 78-5 Accounting for Advance Refundings of Tax-Exempt Debt June 30, 1978 Proposal to Financial Accounting Standards Board Issued by Accounting Standards Division American Institute of Certified Public Accountants AICPA

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