AICPA American Institute of Certified Public Accountants APB ARB Accounting Research Bulletin COSO Committee of Sponsoring Organizations of the Treadway Commission FAS Financial Accounting Standard FASB Financial Accounting Standard FASB FASB FASB Interpertation Standards Advisory Board FIN FASB Bulletin 97-01, issued October 16,1996 GAO General Accounting OMB Office of MB
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