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NONEXCHANGE TRANSACTIONS - Wiley GAAP for Governments 2017 ~ The accounting for both of these transactions is similar. Wiley GAAP for Governments 2017 â Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
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ASC 440 COMMITMENTS - GAAP 2016 Interpretation and ~ ASC 440â10, Overall, provides general guidance on financial accounting and reporting for certain commitments.All significant contractual commitments must be disclosed in the notes to the financial statements. The Unconditional Purchase Obligation subsection in ASC 440 provides guidance for unconditional purchase obligations, such as throughput and takeâorâpay contracts.
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