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AICPA Working Draft of Chapter on Multiemployer Benefit Plans (PDF)
American Institute of Certified Public Accountants [AICPA] 
Sept. 12, 2018
149 pages. "[This working draft has] been developed by the AICPA Multiemployer Plans Task Force to assist preparers of multiemployer plan financial statements in preparing [those] financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP) and to assist auditors in auditing and reporting on such financial statements in accordance with generally accepted auditing standards."
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