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31 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 28-29 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X 5 SEC 2 Regulation S-X Rule 5 2 28-31 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 B50 136 FASB B50 164 d FASB 16 78 AICPA 16 95 AICPA Rule 4 8 i 2 SEC 141 26 FASB 141 51 FASB APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 31 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 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