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Please note: This item is from our archives and was published in 2006. It is provided for historical reference. The content may be out of date and links may no longer function.
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FASB is codifying U.S. GAAP literature for nongovernment entities into a single authoritative reference that will supersede all existing standards and be available online. The board is seeking researchers’ feedback on the capabilities such a system should have ( www.fasb.org ).
