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    Section 6140.26 Not-for-Profit Entity with For-Profit Subsidiary and Adoption of FASB ASU 2014-02 on Goodwill

    Article This Question and Answer, concerning Not-for-Profit entities, discusses nonauthoritative guidance on the application of the accounting alternative permitted in  ASU 2014-02.
    Published on January 23, 2015

    Recently Issued Technical Questions and Answers

    Article The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any
    Published on April 17, 2015

    FRF for SMEs Logo for CPA Firms Terms, Conditions, and Guidelines for CPAs

    Logo This document discusses terms, conditions, and guidelines for use of the FRF for SMEs™ accounting framework.
    Published on July 03, 2013

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