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  • Revisiting FAS 97’s Management Potential
    Revisiting FAS 97’s Management Potential This article discusses the adoption of the AICPA Statement of Position SOP 03-1 altering the way earnings emerge under FAS 97 and the impact of the ...

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    • Authors: Steven Malerich
    • Date: Jun 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy