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Accounting for interfund transfers of state and local government units : proposal to Financial Accounting Standards Board to amend AICPA industry audit guide on audits of state and local governmental units;
Statement of 77-2
Position
on
Accounting for Interfund Transfers of State and Local Governmental Units
September 1, 1977
Proposal to Financial Accounting Standards Board to Amend AICPA Industry Audit Guide on Audits of State and Local Governmental Units
Issued by
Accounting Standards Division
American Institute of Certified Public Accountants
AICPA