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| Section | Objectives |
|---|---|
| Conceptual Framework, Standards, and Financial Reporting | - Conceptual framework of financial accounting
|
| Select Transactions | - Leases and financing transactions
|
| Financial Statement Preparation and Reporting | - Consolidation and reporting requirements
|
| Select Financial Statement Accounts | - Assets and liabilities measurement
|
| State and Local Governments (S&LG) Accounting | - Fund accounting principles
|
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