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2. 4. Committee on Terminology of the American Institute of Certified Public Accountants , 'Review and Resume', Accounting Terminology Bulletin No. 1, American Institute of Certified Public Accountants, New York, 1953 .
3. 5. Financial Accounting Standards Board , 'Objectives of Financial Reporting and Elements of Financial Statements of Business Enterprises ', Proposed Statement of Financial Accounting Concepts, Financial Accounting Standards Board, Stamford, C. N. 1977.