AICPA American Institute of Certified Public Accountants APB Accounting Principles Board ARB Accounting Research Bulletin COSO Committee of Sponsoring Organizations of the Treadway Commission FAS Financial Accounting Standard FASB Financial Accounting Standards Board FASAB Federal Accounting Standards Advisory Board FIN FASB Interpertation Form & amp ; Content OMB Bulletin 97-01 , issued October 16 , 1996 GAO General Accounting Office NAA National Association of Accountants OMB Office of Management and Budget SEC Securities and Exchange Commission SFFAC Statement of Federal Financial Accounting Concepts SFFAS Statement of Federal Financial Accounting Standards SOP Statement of Position
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