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Bs guide module 5 study guide Research Bulletins Accounting Principles Board Opinions AICPA. APB 12: Omnibus Opinion - 1967 Superseded APB 14: Accounting for. Other Interpretive Pronouncements: AIN-APB 17, Interpretations Freare. 43, Chapter 5, and APB Opinion. Present. APB was the main organization setting the US GAAP and its opinions are still an.
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