AICPA American Institute of Certified Public Accountants APB Accounting Principles Board ARB Accounting Research Bulletin COSO Committee of Sponsoring Organizations of the Treadway Commission FAS Financial Accounting Standard FASB FASB FASB FASB Interpertation Advissory Board FIN FASB Interpertation Form & amp Content OMB Bulliten 97-01, issued October 16,1996 GAA GAA
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