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This handbook contains references to International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). Unless otherwise indicated,
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Title: Financial Accounting for Local and State School Systems: 2009 Edition : Description: This NCES handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data and for school districts to use in preparing their
The Federal Accounting Standards Advisory Board (FASAB) has issued the 2012 FASAB Handbook. The updated handbook consolidates all guidance issued prior to June 31, 2012.
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